§ MR. HERBERT SAMUEL (Yorkshire, Cleveland)
To ask Mr. Chancellor of the Exchequer whether, in view of the Bank of England now refusing to give certificates of deduct ion of tax on coupons of Consol certificates cashed in the past, but yet within the statutory limit for obtaining a refund of income-tax, except upon such certificates being asked for by the persons or bankers presenting the coupons for encashment, and in view of the number of persons residing abroad who are not able to fulfil these conditions by reason of their not knowing by what London bankers or agents these coupons were presented for encashment, he will issue instructions to the Inland Revenue Department to obtain, as they have done in the past, certificates of deduction of tax from the Bank of England on the production of an affidavit from the owners of the Consol certificates and the coupons that they belonged to them during the period for which they are making a claim for refund of tax.
(Answered by Mr. Austen Chamberlain.) It is hardly likely that cases of hardship such as suggested by the hon. Member could arise. But, if such cases should occur in connection with coupons already cashed, they shall be investigated and considered on their merits.