§ MR. MITCHELL-THOMSON (Lanarkshire, N.W.)
I beg to ask Mr. Chancellor of the Exchequer whether he is aware that forms requiring a return of income for 1908 are now being sent out in Scotland by the assessors of taxes by virtue of the powers under Section 30 of The Customs and Inland Revenue Act, 1890; and whether, in the event of the proposals in the Finance Bill with regard to differentiation becoming law, a second set of forms will have to be sent out and returned.
§ THE CHANCELLOR OF THE EXCHEQUER (Mr. Asquith, Fifeshire, E.)
Yes, Sir. The usual forms are now being sent out and supplementary forms will have to be issued, if and when legislative effect is given to the new proposals. It would not be practicable to hang up the whole machinery pending the passing of the Finance Bill.