§ MR. LAIDLAW (Renfrewshire, E.)I beg to ask Mr. Chancellor of the Exchequer if he will consider the advisability of enabling the Select Committee on Income Tax Graduation to make inquiry regarding the number of persons in this country who have to pay a second tax on incomes earned in distant parts of the British Empire, and as to the number of persons who are deterred from taking up residences in this country by the imposition of this second tax; also to inquire into the number of limited liability companies trading with India and the Colonies who do not establish head offices in this country for the same reason; and to report whether a substantial rebate should be given on all incomes which have already paid income-tax within the Empire.
§ MR. ASQUITHI think that the House generally will be anxious that the Committee should carry out their inquiry and report with as little delay as possible, and for this reason it does not seem to me desirable to burden the terms of reference with directions to investigate the matters referred to in the Question, which have not an immediate bearing on the subject of graduation and differentiation.