§ SIR J. STIRLING-MAXWELL (Glasgow, College)To ask Mr. Chancellor of the Exchequer whether, in view of the differences still existing between the systems of income-tax collection in Scotland and England, he will undertake that the two systems shall be assimilated, both as regards the form of the notices and the dates of their issue.
(Answered by Mr. Austen Chamberlain.) The objections which have been raised relate to the dates of issue and the form of the second and third demand notices in Scotland. The dates of issue for those are now the same in both countries, and the differences in the form of the notices are only such as are necessitated by the differences in the legal procedure of Scotland and England.