The first Amendment to this Clause, standing in the name of the hon. and gallant. Member for East Newcastle (Major Barnes)—[in Subsection (1), after the word "or," to insert the word "Northern"]—and the second Amendment, in the name of the hon. and gallant Member for Central. Aberdeen (Major M. Wood)—[in Subsection (1), to leave out the words "subject to the provisions of Section eight of the Finance Act, 1919"]—are covered by previous decisions.