Results 41–60 of 13444 for speaker:Mr Selwyn Lloyd

Orders of the Day — Finance Bill: Clause 5. — (Increase of rates of Purchase Tax.) (2 Dec 1947)

Mr Selwyn Lloyd: I am grateful to the right hon. and learned Gentleman for the sympathetic way in which he has dealt with this matter; but his sympathy has been simply verbal. We have had verbal sympathy on previous occasions from the Financial Secretary. What I had hoped to get on this occasion was some action. My fear in putting down this Amendment was with regard to the diminution of the anti-inflationary...

Orders of the Day — Finance Bill: Clause 7. — (Increase in profits tax rates.) (3 Dec 1947)

Mr Selwyn Lloyd: May I reinforce what has been said by my two hon. Friends the Members for Chippenham (Mr. Eccles) and for Antrim (Major Haughton), and ask the Government very seriously to look at this again? As was said by my hon. Friend the Member for Chippenham, the various calculations will have to be remade and will have to be re-agreed with, the authorities and the Income Tax assessments will have to be...

Orders of the Day — Finance Bill: Clause 8. — (Interest on unpaid Income Tax, Profits Tax and Excess Profits Tax.) (3 Dec 1947)

Mr Selwyn Lloyd: I beg to move, in page 5, line 27, to leave out "one," and to insert "five." I can put the argument in favour of the Amendment very shortly, because it follows directly on what has just been said. It never occurred to me, when studying this Clause, that administrative convenience could possibly have anything to do with its drafting in view of the complications to which we will come later on....

Orders of the Day — Finance Bill: Clause 8. — (Interest on unpaid Income Tax, Profits Tax and Excess Profits Tax.) (3 Dec 1947)

Mr Selwyn Lloyd: I beg to move, in page 6, line 37, to leave out from "section," to "shall," in line 38. The purpose of the Amendment is to provide that anyone who has to pay interest shall be able to charge that interest against his profit and loss account. Why should not such interest payments be treated as charges against profits? If the taxpayer goes to the bank to borrow money to discharge his tax...

Orders of the Day — Finance Bill: Clause 8. — (Interest on unpaid Income Tax, Profits Tax and Excess Profits Tax.) (3 Dec 1947)

Mr Selwyn Lloyd: I beg to move, in page 6, line 40, to leave out from "payable," to end of Subsection.

Orders of the Day — Finance Bill: Clause 8. — (Interest on unpaid Income Tax, Profits Tax and Excess Profits Tax.) (3 Dec 1947)

Mr Selwyn Lloyd: I beg to move, in page 7, line 1, to leave out Subsection (7). I ask the Solicitor-General to undertake to have another look at this Subsection, which provides that a collector's certificate shall be sufficient evidence of the amount due by way of interest and also of nonpayment. No one would object to a collector's certificate being evidence of non-payment, but as to its being treated as...

Orders of the Day — Finance Bill: Clause 8. — (Interest on unpaid Income Tax, Profits Tax and Excess Profits Tax.) (3 Dec 1947)

Mr Selwyn Lloyd: Do I understand that the hon. and learned Gentleman envisages that the certificate shall include particulars of the assessment, by whom it was made, when it was made, and in respect of what it was made? If that were to be the practice, I think it would meet my point. Otherwise, the collector would be under no obligation to say any thing in the certificate except that so much interest was...

Orders of the Day — Finance Bill: Clause 8. — (Interest on unpaid Income Tax, Profits Tax and Excess Profits Tax.) (3 Dec 1947)

Mr Selwyn Lloyd: If the hon. and learned Gentleman will undertake to consider this question between now and the Report stage, I beg to ask leave to withdraw my Amendment.

Clause 8. — (Interest on unpaid Income tax, profits tax and excess profits tax.) (8 Dec 1947)

Mr Selwyn Lloyd: I beg to second the Amendment. I am rather disappointed that the Financial Secretary has not seen fit to attempt to clarify the Clause at this stage. In the Debate in Committee he said that the effect of the Amendment would be: that the date at which interest on unpaid tax becomes chargeable would be that at which the assessment of tax becomes final and conclusive. A little later on, he...

Clause 8. — (Interest on unpaid Income tax, profits tax and excess profits tax.) (8 Dec 1947)

Mr Selwyn Lloyd: With regard to this Amendment which deals with the words "due and payable," the Financial Secretary suggested a moment ago that if there was an appeal, interest would not begin to run until there had been agreement with regard to the assessment. Does that also include the case where there has not been agreement and the matter has gone right up through the normal channels of appeal? Is it...

Finance Bill (9 Dec 1947)

Mr Selwyn Lloyd: May I begin by saying how much I agree with what has been said by the hon. and learned Member for East Leicester (Mr. Donovan). No one is more qualified than he to speak about taxation matters, and I hope that his appeal to the right hon. Gentleman to do something about the codification of tax law will be heeded. On the third Reading of the last Finance Bill, I and the hon. and gallant Member...

Finance Bill (9 Dec 1947)

Mr Selwyn Lloyd: I will content myself by answering that time spent in reconnaissance is seldom in fact wasted, and if one is going forward to attack, it is not very wise to look over one's shoulder at the time. My general opinion on the Budget is that it will not be effective in avoiding the surgical operation which so many of us feel is necessary if this country is to be brought back to economic health. So...

Finance Bill (9 Dec 1947)

Mr Selwyn Lloyd: My hon. Friend says it is probably intended to. If it is intended to do that, why not be honest about it and say openly what it is that the Government intend to do? It is sheer intellectual hypocrisy for the Government to say they mean to keep 80 per cent. of industry in private hands, and that they will give it its head and to do everything to encourage it, if, at the same time, they are...

Oral Answers to Questions — British Army: Operations, Far East (Despatches) (10 Feb 1948)

Mr Selwyn Lloyd: Will the right hon. Gentleman consider the publication of a map with these despatches so that they may be more easily followed?

Orders of the Day — Representation of the People Bill: Clause 8. — (Place and manner of voting as elector.) (24 Mar 1948)

Mr Selwyn Lloyd: On a point of Order. As the right hon. Gentleman has already stated that he is leaving out these three lines, is he entitled to give an explanation?

Orders of the Day — Representation of the People Bill: Clause 12. — (Timetable and procedure.) (24 Mar 1948)

Mr Selwyn Lloyd: Does it cover any sort of breach of duty?

Orders of the Day — German Citizen (Interrogation) (12 Apr 1948)

Mr Selwyn Lloyd: What was the rank of the officer presiding over the court of inquiry?

Orders of the Day — German Citizen (Interrogation) (12 Apr 1948)

Mr Selwyn Lloyd: By whom were these men dealt with summarily?

Orders of the Day — German Citizen (Interrogation) (12 Apr 1948)

Mr Selwyn Lloyd: That is not quite an answer.

Orders of the Day — Budget Proposals and Economic Survey (13 Apr 1948)

Mr Selwyn Lloyd: Does that include selling certain commodities at a loss?


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