HC Deb 09 July 1919 vol 117 c1827W
Mr. HOOD

asked the Chancellor of the Exchequer whether His Majesty has made any Order in Council under the provisions of Section 23 of the Finance Act, 1917; if so in respect of which of His Majesty's Possessions; if no Order in Council has been made, whether he can state if it is likely that any Orders in Council will shortly be made; and in respect of what Possessions?

Mr. CHAMBERLAIN

No Order in Council has yet been made under the provisions of Section 23 of the Finance Act, 1917. Reciprocal arrangements under that Section are at present under consideration in connection with the Excess Profits Tax imposed in the Commonwealth of Australia and in British Guiana, respectively; and in the event of the provisions of Clause 26 of the Finance Bill now before Parliament being passed into law, it is anticipated that a similar arrangement will be considered in connection with the Excess Profits Tax imposed in Southern Rhodesia. I may add that an arrangement of this character, which was under discussion with the representatives of the New Zealand Government, was abandoned at the suggestion of the New Zealand authorities, upon the termination of the New Zealand Excess Profits Duty.