§ 12 midnight.
§ Mr. HigginsI beg to move Amendment No. 115, in page 115, line 47, at end insert:
(5) If a person ceases to be President of Value Added Tax Tribunals and it appears to the Treasury that there are special circumstances which make it right that he should receive compensation and the Minister for the Civil Service approves, there may be paid to that person a sum of such amount as the Treasury may, with the approval of that Minister, determine.It will save time if with this Amendment we take Government Amendments Nos. 116 to 118.I believe that the House will not wish to me to go into details on the Amendments. The effect of Amendment No. 115 is to enable compensation to be paid to a president of value added tax tribunals who ceases to hold office as such.
Amendments Nos. 116 and 117 are minor technical drafting Amendments the effect of which will be to leave open the question which Department will pay a pension to or in respect of the widow of a former full-time chairman of value 1750 added tax tribunals instead of its being specified that the payment shall be made by the Treasury. These Amendments are not proposed merely for stylistic consistency with related Clauses which do not specify a Department but because it is expedient that the paying Department should not be specified in the Statute, as such arrangements are altered from time to time for technical reasons.
The effect of Amendment No. 118 is to enable compensation to be paid to a full-time chairman of value added tax tribunals who ceases to hold office as such.
§ Amendment agreed to.
§ Amendments made: No. 116, in page 116, line 36, leave out 'the Treasury may pay' and insert 'there may be paid'.
§ No. 117, in line 38, leave out 'they and insert 'the Treasury'.
§
No. 118, in line 28, at end insert:
(5) If a person ceases to be a full-time chairman of value-added tax tribunals and it appears to the Treasury that there are special circumstances which make it right that he should receive compensation and the Minister for the Civil Service approves, there may be paid ot that person a sum of such amount as the Treasury may, with the approval of that Minister, determine.—[Mr. Trew.]