§ MR. McKENNA (Monmouthshire, N.)
To ask Mr. Chancellor of the Exchequer what are the enactments relating to income-tax in force now which would not have full force and effect with respect to the duty of income-tax proposed to be granted by the Finance Bill if Sub-clause (2) of Clause 6 were omitted from the Bill.
(Answered by Mr. Austen Chamberlain.) Many of the enactments relating to income-tax are contained in the Acts of 1842 and 1853, which in form are confined to the particular years in which they were passed. If, therefore, Sub-clause 2 of Clause 6 were omitted, such of the enactments in those Acts and in subsequent J Finance Acts as have not been re-enacted in The Taxes Management Act, 1880, would not have full force and effect.