On this Clause, may we have some explanation, particularly in regard to the phrase "partial super-imposition." It seems a very extraordinary phrase, and I should like to have some explanation. If His Majesty's Judges were called upon to interpret "partial super-imposition," they would find it anything but easy. The Government should explain what it means.
I confess that I have a higher opinion of the intelligence of His Majesty's Judges than the right hon. Gentleman seems to have. "Partial super-imposition" is quite clear. It is what is partially placed on top of the other. The explanation is very simple. In the Finance Act of 1923 the higher rate of duty which could be levied on goods vehicles which were taxed on weight was placed on vehicles which had six wheels, four wheels in the tractor and two wheels in the trailer. Unfortunately, in the Act it was stated that six-wheel vehicles should be taxed at that higher rate. Since then, mechanical engineers have devised eight-wheel vehicles, and this Clause is to make the eight-wheel or ten-wheel pay the higher tax, because that vehicle is going to do the most damage to the roads.