§ MR. O. V. MORGAN (Battersea)asked Mr. Chancellor of the Exchequer, Whether, seeing that several permanent Building Societies still refuse to allow Income Tax on interest, he will instruct 6 the Solicitor to the Inland Revenue to enforce penalties for each refusal in accordance with the Act 16 and 17 Vic. c. 34, s. 40?
§ THE CHANCELLOR OF THE EXCHEQUER (Sir WILLIAM HARCOURT) (Derby)These instructions are not necessary. The solicitor to the Inland Revenue is always prepared, under instructions from the Board of Inland Revenue, to institute proceedings for penalties in any cases where they appear to have been incurred. All cases of refusal on the part of Building Societies to allow Income Tax on interest which have hitherto been brought under the notice of the Board of Inland Revenue have been satisfactorily settled without the aid of legal proceedings.