§ Captain Kerbyasked the Chancellor of the Exchequer by what authority an inspector of taxes is able to assess a taxpayer who has fully discharged his liabilities under Pay As You Earn.
§ Mr. BarberRegulation 51 of the Income Tax (Employments) Regulations, 1962, which consolidated previous Regulations giving the same power. Under Section 158, Income Tax Act, 1952, formal assessments are dispensed with in certain circumstances.