New Clause. — (Repeal of 8 & 9 Geo. V, c. 40, s. 70.)

Orders of the Day — Finance Bill. – in the House of Commons on 28th June 1922.

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Section seventy of the Income Tax Act, 1918, is hereby repealed.—[Mr. Pennefather.]

Brought up, and read the First time.

Photo of Sir John Pennefather Sir John Pennefather , Liverpool Kirkdale

I beg to move, "That the Clause be read a Second time."

I will give a short explanation of what we mean by this new Clause. Section 70 something which, according to the Act of 1918, they were never supposed to pay on at all. This particular Amendment does create a difficulty, but cannot the right hon. Gentleman find some other form of words. I think it might be possible if the Scottish legal advisers were here.

Question put, "That the Clause be read a Second time."

The Committee divided: Ayes, 20; Noes, 118.

Photo of Sir Charles Lyle Sir Charles Lyle , West Ham Stratford

Why does it only apply to London and Liverpool?

Photo of Sir John Pennefather Sir John Pennefather , Liverpool Kirkdale

Section 70 gives permissive powers to all corporations of cities. The point is that these Commissioners are only appointed in London and Liverpool. I cannot speak for London. It seems to have gone to bed, but although it is a quarter to four in the morning, Liverpool is awake. The Liverpool Corporation employés only ask to be placed on the same footing as the employés of great towns like Manchester, Birmingham and Glasgow. [An HON. MEMBER: "Justice all round!"] Precisely. It is not unreasonable that they should be so treated. These people say that they are suffering hardship and inconvenience which is not suffered by other ordinary citizens who are employés of the corporations in other great cities of the country.

Photo of Sir Robert Horne Sir Robert Horne , Glasgow Hillhead

I appreciate the point which my hon. Friend has made. I am not sure I am entirely out of sympathy with him because the employés have made him their spokesman.

Photo of Sir John Pennefather Sir John Pennefather , Liverpool Kirkdale

It is only an accident that I am their spokesman. The names of four other Liverpool Members are down to the Clause.

Photo of Sir Robert Horne Sir Robert Horne , Glasgow Hillhead

I will give my hon. Friend the assurance that I shall look into any defects that there are in regard to this matter in the course of next year. I do not think that there is an immediate grievance that wants to be remedied, but I shall certainly look into the question and remedy any grievance that I find to exist.

Motion and Clause, by leave, withdrawn.

The CHAIRMAN:

The proposed new Clause to be inserted after Clause 26, standing in the name of the hon. Member for Watford (Mr. Dennis Herbert)—[Amendment of s. 38 (3) of 5 & 6 Geo. V, e. 89]—is not, T think, in order, as it might increase the charge.

Photo of Mr Dennis Herbert Mr Dennis Herbert , Watford

Is not my new Clause in order?

The CHAIRMAN:

No, in certain circumstances it might increase the charge. It is not very easy for me to make the point clear at this hour of the morning, but there is no doubt that in certain circumstances it might increase the charge.

Photo of Mr Dennis Herbert Mr Dennis Herbert , Watford

I am very sorry, but I cannot follow how it can increase the charge.

The CHAIRMAN:

I do not wish to do the hon. Member an injustice, and we may have some light en the point from the Chancellor of the Exchequer.

Photo of Sir Robert Horne Sir Robert Horne , Glasgow Hillhead

I cannot venture to explain what my hon. Friend means by the Amendment, because I have difficulty in understanding it.