1. (1) The provisions of the Fifth Schedule to the Finance Act, 1937 (which relate to the assessment and the collection of the national defence contribution, appeals and supplementary provisions) including the provisions thereof enabling the Commissioners to make regulations, shall have effect with respect to Armament Profits Duty as they have effect with respect to the national defence contribution:
   • Provided that—
   1. (a) no appeal shall lie to the General Commissioners from any assessment;
   2. (b)no appeal shall lie to the Special Commissioners in respect of any matter with respect to which an appeal lies to the Board of Referees, or which is by this Act to be decided by that Board or by the Minister, or is left to the discretion of the Commissioners; and
   3. (c)the powers conferred by Part III of the said Schedule on a surveyor shall be exercisable also by the Commissioners.
2. (2) The obligation as to secrecy imposed by the Income Tax Acts and by the said Schedule (both as originally enacted and as applied by the preceding provisions of this Section) shall not prevent disclosure to the Minister or any authorised officer of the Minister of such facts as may be necessary for the purpose of carrying the provisions of this Act relating to Armament Profits Duty into effect.—[Captain Crookshank.]

Brought up, and read the First time.

9.45 p.m.

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

We propose under this Clause to apply in connection with Armament Profits Duty, methods and arrangements which were adopted in connection with the National Defence Contribution. It is only right to explain to the Committee what is meant by the proviso in the Clause. It makes certain modifications in the method which was applied to National Defence Contributions. The first is that no appeal shall be made to the General Commissioners. We are leaving it to the Special Commissioners. It is thought desirable in cases like these, that appeals should be heard by an experienced whole-time appeal tribunal. The second proviso is directed to obviating the possibility of any dispute with regard to jurisdiction, and the third empowers the Commissioners to exercise a power which the inspectors of taxes have in connection with National Defence Contribution to require taxpayers to render returns and furnish the necessary particulars. Sub section (2) makes one modification with regard to secrecy, because it may be on occasion necessary for the Revenue, in order to carry out the provisions of the Act, to disclose some information to the Minister of Supply. The Sub-section accordingly provides that such information can be transmitted.

Clause read a Second time, and added to the Bill.