Clause 2. — (Isle of Man Share of Equal Duties.)

Part of Orders of the Day — Isle of Man Bill – in the House of Commons at 12:00 am on 2nd December 1957.

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Photo of Mr Enoch Powell Mr Enoch Powell , Wolverhampton South West 12:00 am, 2nd December 1957

The right hon. Gentleman the Member for Colne Valley (Mr. Glenvill Hall) has asked what will happen about the unequal duties. Clause 2, he says, makes provision for the equal duties; but what about the unequal duties, of which there is, at the moment, only one, namely that on beer? That duty is collected in the island by the Commissioners and is paid over to the island Government in accordance with the concluding words of subsection (1) of this Clause. But, of course, if any beer should be removed into the Isle of Man from the United Kingdom, a drawback would be receivable in respect of any Excise duty which it had borne in the United Kingdom. No account would be taken of that drawback, under subsection (2, b) in calculating the supplementary payment.

As regards the right hon. Gentleman's second point, I think that the reason will be—but I will let him know if I should be mistaken—that, while Section 308 of the Customs and Excise Act, 1952, could be repealed by the provision of this Bill which will give the island authority to amend, in so far as it relates to Customs, any provision in an Act of Parliament—perhaps the right hon. Gentleman will look at Clause 1 (3)—we still require the reference to Section 11 (3) to identify the payments into the Exchequer, which are not to apply to the sums mentioned in subsection (1).