HC Deb 03 July 1928 vol 219 cc1295-6

Where by virtue of Sub-section (5) or Subsection (8) of Section seventy-three of the Taxes Management Act, 1880, the Land Tax Commissioners, or the Commissioners of Inland Revenue, respectively, have power to appoint a collector of Land Tax for any area, those Commissioners shall appoint a collector for that area to hold office during their will and pleasure, and Sub-section (1) of that Section shall have effect as if for the words "in the month of April in each year," there were substituted the words "within a month from the occurrence of a vacancy for a collector," and Sub-section (8) of that Section shall have effect as if—

  1. (a) for the words "on or before the thirty-first day of May in any year," there were substituted the words "within two months after the date at which a vacancy has occurred"; and
  2. 1296
  3. (b) the words "for that and for every subsequent year" were omitted.—[Sir H. Buckingham.]

Brought up, and read the First time.


I beg to move, "That the Clause be read a Second time."

This new Clause is a very formidable looking one, but the point of it is a very small one and I trust the Committee will accept it. I am informed that it now appears on the Order Paper in the correct form, and I am very hopeful that the Chancellor of the Exchequer is prepared to accept it as it stands. The object of the new Clause is to place collectors of Land Tax, who in nearly all cases are identical with collectors of Income Tax, on the same terms as those upon which this House placed collectors of Income Tax by the Finance Bill of last year. The Committee may remember that prior to last year collectors of Income Tax were appointed from year to year and held only annual appointments. Now, by the action of the Finance Act, 1927, the position of these valuable public servants has been improved in so far that the House then agreed to make their appointments not annual but subject to the good will of the Commissioners who appoint them. I now beg to move this Clause, which provides that the Land Tax Collectors shall be placed in the same position.


I accept this Clause, which has been approved by the Parliamentary Counsel in its present form. Last year by the provisions of the Finance Act continuity of employment was extended to collectors of Income Tax, and this Clause makes it clear that that continuity of employment will hold good whether the collectors are appointed by the Board of Inland Revenue or by the Land Tax Commissioners, an obvious measure of equity and equality. I am obliged to my hon. Friend the Member for Guildford (Sir Henry Buckingham) for having brought the matter forward.

Clause read a Second time, and added to the Bill.