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Clause 63—(Short Title, Construction, Extent And Repeals)

Volume 440: debated on Wednesday 16 July 1947

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I beg to move, in page 58, line 9, at the end, to insert:

"and in all enactments relating to profits tax references to the Commissioners shall, unless the context otherwise requires, be construed as references to the Commissioners of Inland Revenue."
This is simply a drafting Amendment which makes it clear that in the enactments relating to Profits Tax in Part IV of the Bill the references to the Commissioners shall, unless the context otherwise requires, be understood to mean the Commissioners of Inland Revenue. It is really a drafting Amendment made necessary by the form of the Finance Act, 1937, and the Finance Act (No. 2), 1939.

Amendment agreed to.