§ MR. MORTON (Sutherland)I beg to ask Mr. Chancellor of the Exchequer whether, in the case of an earned income of over £2,000 from a business belonging to a number of persons but which, when divided among the several partners, is to each partner an income under that sum, will the income-tax be charged at 9d. in the pound; and if in first place, a 1s. in the pound is charged, will the difference be returned.
§ MR. ASQUITHThe Answer to the first part of the Question is in the affirmative. As regards the second part, my hon. friend will see, if he refers to Clause 18 (4) of the Finance Bill, that the proposal is that the relief must be claimed when the partners make their return for assessment.