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Clause 33—(Extension Of Charities Relief To Certain Bodies As Respects Past Periods)

Volume 477: debated on Tuesday 4 July 1950

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I beg to move, in page 30, to leave out lines 11 to 16, and to insert:

  • "(a) was established before the sixth day of April, nineteen hundred and fifty; and
  • (b) on the said sixth day of April."
  • The effect of this Amendment and the next one, which goes with it, is to enlarge the scope of charitable bodies who at present, because they have in the terms of their charter provisions such as were in question in the Oxford Group case, cannot get a relief to which charitable bodies are entitled in respect of tax. It was suggested that Clause 33 was too restrictive and ought to be enlarged, and this Amendment enlarges it in the direc- tions which were contended for by hon. Members on the Committee stage.

    I am obliged to the right hon. and learned Gentleman for tabling these Amendments, which go a considerable way towards meeting the arguments advanced from this side during the Committee stage.

    Amendment agreed to.

    Further Amendments made: In line 20, leave out "so treated," and insert, "treated as a body established for charitable purposes only."

    In line 38, after "April," insert, "or, as the case may be, before the later date allowed under the said subsection (1)."—[ The Solicitor-General.]