§ MR. OLDROYD (Dewsbury)On behalf of the honourable Member for East Northamptonshire, I beg to ask the Chancellor of the Exchequer whether the fact that the forms to be filled in for 217 the quinquennial valuation for income tax have been issued before the passing of the Finance Bill, and in consequence contain no reference to the new exemptions proposed in that Bill, will be allowed to prejudice the taxpayers in their assessments, or whether provision will be made to enable them to claim the new exemptions and reductions?
§ THE CHANCELLOR OF THE EXCHEQUER (Sir M. HICKS BEACH,) Bristol, W.No taxpayer will be prejudiced in any claim which he may have to any of the abatements of income tax proposed in the Finance Bill of the year fey the fact that he may have filled up a form of return issued before the passing of the Bill. The form contains a note calling attention to the new abatements proposed in the Bill and stating that if the proposals become law claims for relief will be dealt with accordingly.
§ MR. WOODALL (Hanley)Then it will be necessary for the taxpayer to make a claim?
§ THH CHANCELLOR OF THE EXCHEQUERCertainly; if he wants the relief he must make the claim.