§ SIR WILLIAM BULLI beg to ask Mr. Chancellor of the Exchequer, why the rule applicable to Schedule D of the income-tax is not also applicable to Schedule C, under the Act which provides that every provision in this Act contained and applied to the duties in any particular schedule which shall also be applicable to the duties in any other schedule, and not repugnant to the provisions for charging, ascertaining, or levying the duties in such other schedule, shall, in charging, ascertaining, and levying the same, be applied as fully and 1511 effectually as if the application thereof had been so expressly and particularly directed; anything herein contained to the contrary notwithstanding.
§ MR. ASQUITHThe directions contained in the Act for assessment under Schedule C are comprehensive and precise, and the application to assessments under that schedule of the provisions relating to Schedule D to which the hon. Member refers, would clearly be repugnant to those directions.