§ MR G. C. T. BARTLEY (Islington N.)I beg to ask the Chancellor of the Exchequer, (1) whether his attention has 793 been called to the form of return for assessment under Schedule D. of Income Tax for 1896–7, and to the omission, under the rules and regulations, of the list of headings under which deductions are allowed in estimating profits and gains; (2) whether this list of allowed deductions was given a prominent position immediately before the heading:—No deductions are allowed etc., in the form for 1895–6; (3) whether this omission has been by accident, or, if by intention, for what purpose; and, (4) whether it is authorised by the Income Tax Acts?
§ THE CHANCELLOR OF THE EXCHEQUER (SIR MICHAEL HICKS BEACH,) Bristol W.The answer to the first Question is, yes; to the second, by intention, to simplify the form; to the third, yes. The 1896–7 form incorporates under one heading what was contained before under two. The same information is given. The change was made solely in the interests of the taxpayer.