Motion made, and Question proposed,That an humble Address be presented to Her Majesty, praying that the Double Taxation Relief (Shipping and Air Transport Profits) (Lebanon) Order 1964 be made in the form of the draft laid before this House on 17th December.—[Mr. Green.]

9.30 p.m.

Can the Minister tell us why this agreement is, apparently, limited only to double taxation in respect of income derived from the business of shipping and air transport? Why does it not include income arising from all commercial undertakings in the two countries? Probably there is a very good reason for this, but, if so, I should like to know what it is.

9.31 p.m.

It is perfectly true that this is a limited agreement, limited to the businesses to which the right hon. and learned Member for Newport (Sir F. Soskice) referred, but it could be achieved at this time, limited to this business. It therefore seemed sensible to get this double taxation agreement on these limited grounds.

This does not prevent us from seeking a more comprehensive agreement at a later date, but we can have this agreement now which we are quite certain will be to the mutual advantage of both countries. Therefore, there is no reason for delay.

Question put and agreed to.

Resolved,That an humble Address be presented to Her Majesty, praying that the Double Taxation Relief (Shipping and Air Transport Profits) (Lebanon) Order 1964 be made in the form of the draft laid before this House on 17th December.

To be presented by Privy Councillors or Members of Her Majesty's Household.