Vol. 174 No. 3
I move:—
That the duty of sixpence shall be substituted for certain duties at present chargeable under the Stamp Act, 1891, by reference to the heading "Policy of Sea Insurance" and that such consequential amendments of the law shall be made as may be necessary for this purpose.
This is a small matter. An alteration was made in the stamp duty chargeable on marine policies in the British Budget. We understand that, if we do not make the same change, the policies will all come here to be stamped.
This is the exact counterpart of Mr. Heathcoat-Amory's resolution. Otherwise, all insurance policies drawn in London would be sent over here.
There is that danger.
Before the Minister moves the next Financial Resolution, might I raise one point? I think I would defy anyone to sit down for less than ten days, with ten cold towels around his head, and understand this Imposition of Duties Order which has been circulated to us.
Has the Deputy not got the Explanatory Memorandum with it?
I did not get it. If there is an Explanatory Memorandum, it may be that it came around while I was speaking.
I was about to raise the same point.
There was an Explanatory Memorandum, which gave one list of the duties which remain, one list of those which go out completely, and one list of those which are altered.
That has not been distributed, as far as I know.
We will see that it is.
It may have been distributed while I was speaking. The only explanatory note that I have is:
"The effect of the Order is to terminate certain Special Import Levy heads and reduce the rate of Levy under other heads."
There is one headed: "Notice by the Revenue Commissioners."
We did not get it.
Where is it now?
It is available.
Available where?
Available in the General Office, I would say.
The Minister will make arrangements that it be available in the General Office? It may have been sent around while I was speaking.
No, it was not.
I take it there will be no difficulty in having the Explanatory Memorandum brought to the Chamber and distributed.
There are very few Deputies here now.
I am excepting the Minister from any responsibility. I am asking if the Chair would arrange, as part of the procedure of this House, that the document be brought here, instead of Deputies having to go to the General Office. It was originally indicated that it would be distributed here.
