Skip to main content

Clause 6—(Intermediate Rate Of Purchase Tax On Certain Goods)

Volume 439: debated on Wednesday 9 July 1947

The text on this page has been created from Hansard archive content, it may contain typographical errors.

3.31 p.m.

I beg to move, in page 6, line 33, after second "in," to insert "Part I of."

This is a drafting Amendment. Presently we shall ask for the insertion of a new Part to the Schedule, and this is a paving Amendment which will enable that to be done.

On a point of Order, Major Milner. May I ask for your guidance on this? This Amendment is a lead-in to an extremely important Amendment which imposes double Purchase Tax on certain goods. We are opposed to that proposal. We desire not only to discuss it but to have an opportunity of voting on it. Can we be assured that the insertion of these words at this stage will not prejudice our chance when it comes to a discussion on the main proposal and, it not, on which the lead-in Amendments is it proposed to take the main discussion?

We, of course, apprehend that there will be a desire for discussion. We welcome a discussion on the proposal, and if the right hon. Gentleman wishes to divide, that would be a very natural reaction, unless he shall have been converted by what may be said in the Debate. I think discussion naturally arises on the first Amendment to Clause 8 which provides for a 66⅔ per cent. tax. We have no desire to evade Debate. I suggest we might have the main Debate at that point.

This is a matter of procedure, but the difficulty is that that involves passing other Amendments beforehand. If an Amendment is passed then to delete the actual provision for doubling the Purchase Tax it would leave those words without meaning and it might, therefore, be held out of Order for that decision to be challenged.

I will give the right hon. Gentleman an assurance that such a proposal will not be ruled out of Order in such circumstances. We can come to a decision when the time arrives as to whether an alteration will be required thereafter.

Might I suggest that supposing the Governments subsequent Amendment were withdrawn, the Chancellor of the Exchequer or the Financial Secretary could give an undertaking that on the Report stage the words now inserted would be taken out?

I think the right hon. Gentleman will be content with the assurance I have given.

Amendment agreed to.

I beg to move, in page 6, line 45, at end, to add:

"and the provisions of Part II of the Fourth Schedule to this Act shall have effect as to the ascertainment of the retail value of road vehicles in connection with purchase tax."
This is consequential and again hinges on and ties up with an Amendment to the Fourth Schedule which will be moved by my right hon. Friend later on.

Amendment agreed to.

Clause, as amended, ordered to stand part of the Bill.