§ After Clause 6, insert the following new Clause—
§ General Commissioners of Income Tax: appointment and qualifications
§ .—(1) Vacancies among the General Commissioners occurring after the appointed day, being vacancies which under the First Schedule to the Income Tax Act, 1952, would fall to be supplied by persons named in lists drawn up by the Land Tax Commissioners, shall be supplied by persons appointed by the Lord Chancellor; and accordingly
- (a) paragraphs 1 and 4, and sub-paragraph 1 of paragraph 5, of Part I of that Schedule shall not have effect in relation to such vacancies;
- (b) in paragraph 2 of the said Part I the words 'and the number of persons to supply vacancies, respectively' shall cease to have effect, as respects divisions in England and Wales, as from the appointed day.
§ In this section 'General Commissioners' and 'division' have the same meanings as in the Income Tax Act. 1952.
§ (2) The property qualification for General Commissioners and Additional Commissioners is hereby abolished.
§ (3) General Commissioners and Additional Commissioners shall be entitled to receive out of moneys provided by Parliament payments by way of travelling allowance or lodging allowance of such amounts and in such circumstances as may be determined by the Treasury.")
§ THE LORD CHANCELLORMy Lords, this new clause gives effect to an undertaking made by my honourable and learned friend the Financial Secretary during the Committee stage of the Finance Bill on July 2. The object is to bring about the following changes: First, the 496 appointments of the great majority of the General Commissioners of Income Tax in England and Wales will be made by myself; secondly, the property qualification to which General Commissioners are subject will be abolished; and, thirdly, Genera] Commissioners will be entitled to travelling and lodging allowances. Some of your Lordships had anxieties about the handful of General Commissioners not covered by these arrangements who were appointed by a number of municipalities and, in the City of London, by certain City institutions. There is no change made in that regard, and that method of appointing the small number of General Commissioners will continue. I beg to move that this House doth agree with the Commons in the said Amendment.
§ Moved, that this House doth agree with the Commons in the said Amendment. —(The Lord Chancellor.)
§ On Question. Motion agreed to.