I beg to move, in page 47, line 27, after "Revenue," to insert, "or the Board of Trade."
We desire to insert a reference to the Board of Trade because in certain cases we want the rating authorities to furnish to the Board of Trade information concerning valuations. Under the existing Clauses they have to give the information to the Commissioners of Inland Revenue. The reason why this may be of importance to the Board of Trade is that it may he necessary to have that information in order to decide whether a given piece of plant or machinery is, curiously enough, land or goods. That is because the definitions of "lands" in Clause 41 covers fixed machinery. The Board of Trade must have this information in order to find out whether a particular piece of plant or machinery is to be included in Part I or not.