New Clause. — (Qualifications of General and Additional Commissioners.)

Part of Orders of the Day — Finance Bill – in the House of Commons at 12:00 am on 17 June 1952.

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Photo of Mr Douglas Houghton Mr Douglas Houghton , Sowerby 12:00, 17 June 1952

No, I have not moved this new Clause before. But that does not mean to say that I have not had other things to do on Finance Bills. I am sure the hon. Gentleman would be the first to complain if any hon. Member on this side of the House intruded too frequently and for too long upon the time of the House.

I make no excuse for supporting this new Clause now, and I sincerely hope that the Chancellor, whom I now see in his place, will cut this connection with the archaic past, will not wait for Royal Commissions, but will recommend the House to adopt the proposal made by the last Royal Commission, as slightly modified by the Codification Committee of 1936—which was set up, I may add, by his right hon. Friend the present Prime Minister. It took nine years to reach its conclusions, so none can complain that this or any other recommendation was hurriedly arrived at by the Codification Committee.

I sincerely hope that we can make at least one small reform in the whole complex machinery of Income Tax by a more democratic and socially just basis of appointing assessing and appellate commissioners.