Mr Michael Beaumont: I intervene only because of the speech of the right hon. Gentleman the Member for Wakefield (Mr. Greenwood). When the President of the Board of Trade sat down it was my intention to give a silent vote in favour of the Amendment. It is still my intention to vote in favour of it, but I cannot do it silently in view of what the right hon. Gentleman said. Those of us on these benches who like the...
Mr Michael Beaumont: I fully concede the right hon. Gentleman that point, but if that is so—and it is so—I fail to see the point of his remark that it would mean closing down concerns and not pits. Either it is closing down pits, and in that case the Commissioners must accept responsibility for the closing down of pits and for the social consequences, or it is not, in which case it is shouldering the...
Mr Michael Beaumont: I thank the right hon. Gentleman. I had overlooked that. As the Bill is at present drafted I have no option but to support the Opposition.
Mr Michael Beaumont: There was once an hon. Member of this House who, having to make an important speech, found himself so much in agreement with the Prime Minister of the day that he simply said: "I say ditto to Mr. Pitt." There are only three aspects of this Measure with which I desire to deal, and on the first of them I will just sum up my remarks by saying that I say ditto to the right hon. and gallant Member...
Mr Michael Beaumont: Could the right hon. Gentleman make clear what the analogy was with the Midwives Act? He spoke about 80 and 20 per cent., but I did not quite see the analogy.
Mr Michael Beaumont: rose—
Mr Michael Beaumont: I do not wish to follow the hon. Member for Dumbarton Burghs (Mr. Kirkwood), but I would merely say to him that if he and his colleagues are really keeping their eyes on the landlords, they cannot be keeping their eyes upon them very closely, if they seriously believe that £130,000,000, or whatever figure the hon. Gentleman mentioned, has gone into the pockets of the landlords. That has...
Mr Michael Beaumont: I acknowledge the hon. Member's intelligence. I am not saying that he is foolish, but that he is grossly ignorant when he talks on this subject as ignorant as I should be if I started to talk about shipbuilding.
Mr Michael Beaumont: I want to add one further consideration to the plea made by my hon. Friends in support of the Clause. There has been a great deal of talk lately in this House and outside about the preservation of the countryside, and rural planning. We passed a few years ago a particularly fatuous and unworkable Measure, the Town and Country Planning Act, and I am informed that there is some suggestion of...
Mr Michael Beaumont: Property does not necessarily go to one legatee. What often happens is that the funds aggregated are left to other relations and the residuary legatee is left the land.
Mr Michael Beaumont: I beg to move, in line 22, at the end, to insert: but this Section shall not apply to any trade or business where the profits or gains of the trade or business are computed for the purpose of Income Tax under Schedule A. This Amendment deals with the question of taxation under the National Defence Contribution in regard to Schedule A, and with your permission, Sir Dennis, I should like the...
Mr Michael Beaumont: The hon. Member is making the same point as I am making. The allowance is made, but it is not made until much later. Let me give an illustration. What might happen is this: Take an estate company whose taxation is assessed under Schedule A. In the year 1942, the last year of the operation of this tax, they are assessed under Schedule A. In 1948 they put in a maintenance claim which may reduce...
Mr Michael Beaumont: Another assessment?
Mr Michael Beaumont: I do not want to press the point unduly. Like the hon. Member for South Croydon (Mr. H. G. Williams), my interval of study has clarified my appreciation of the situation under this tax, but before I ask leave to withdraw the Amendment, I want to press again on the Chancellor of the Exchequer the genuinely hard case of the estate which is turned into a private company. In point of fact, there...
Mr Michael Beaumont: asked the President of the Board of Trade whether it is his intention to introduce legislation bringing within the scope of the Weights and Measures Act, 1889, Part II (which regulates sales of coal), sales of coke and other patent fuels?
Mr Michael Beaumont: Has the Minister had any further representations from local authorities on this subject; and does he consider that in the areas where local authorities have these powers under local Acts they are beneficial?
Mr Michael Beaumont: asked the Minister of Health whether he has sanctioned a loan on the part of the Burnley Corporation to enable that corporation to build a factory to be let to a foreign company; and, if so, under what Act Burnley is authorised to undertake this form of trade?
Mr Michael Beaumont: asked the Prime Minister when it is proposed to take the Supplementary Estimate dealing with an increase of Members' salaries; and whether the decision will be left to a free vote of the House?
Mr Michael Beaumont: Are we to understand that as it has been the custom of this House that Members shall not vote on any subject in which their salaries are concerned, that a vote on this matter will be confined to Ministers?
Mr Michael Beaumont: Will the right hon. Gentleman be very careful to see that nothing in the first Bill ties the hands of this House on the principles of the main Bill when it comes before us?
