Clause 19. — (Provision as to, orders for relief from Purchase Tax of utility goods.)

Orders of the Day — Finance Bill. – in the House of Commons on 9th June 1942.

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Photo of Captain Harry Crookshank Captain Harry Crookshank , Gainsborough

I beg to move, in page 10, line 25, to leave out "Limitation of Supplies (Cloth and Apparel) Order, 1941," and to insert "Apparel and Textiles Order, 1942."

This Amendment and the following Amendments represent not very much more than super-drafting, in this sense, that the words now in the Bill are no longer apt. This deals with the question of relief from Purchase Tax of utility goods. There is a reference in the Clause and in the Schedule to the Limitation of Supplies (Cloth and Apparel) Order, 1941. That Order has been revoked and the Apparel and Textiles Order, 1942, has now come into force. It is under that Order that we have to act for identification purposes. At an earlier stage we put in the date of the Budget because we were not quite sure what the date of relief would be. Now that this Order is the one under which we act, which came into force on 1st June, it appears to me that that must be the right date to insert.

Amendment agreed to. Further Amendments made:

In page 10, line 26, leave out "which may be."

In line 30, leave out: Sixth Schedule to the Limitation of Supplies (Cloth and Apparel) Order, 1941,

and insert: Third Schedule to the Apparel and Textiles Order, 1942.

Leave out line 33, and insert: on the first day of June, nineteen hundred and forty-two, being the" date of the coming into operation of the said Order."—[Captain Crookshank.]