§ LORD R. CECIL (Marylebone, E.)I beg to ask Mr. Chancellor of the Exchequer how far Section 133 of the Act of 1842 is referred to or incorporated in other enactments; and whether the repeal of that section in Clause 23 of the Finance Bill is modified in any way by the wording of Clause 28 and the Third Schedule.
§ MR. ASQUITHThe machinery provided under Section 133 of the Income-Tax Act, 1842, for repayment of tax is expressly applied by Section 27 of the Finance Act, 1896, for the purpose of the relief from tax given by that section to persons chargeable under Schedule B. The words in the Third Schedule of the Bill modifying the repeal are inserted 631 only for the purpose of enabling that machinery still to be used for that particular purpose. The modification of the repeal does not in the least affect the substantial operation of Clause 23 in preventing any relief from tax being given in the future under the provisions of Section 133.