§ MR. BRANCH (Middlesex, Enfield)To ask Mr. Chancellor of the Exchequer whether he is aware that certain persons inadvertently failed to make their claims for abatement of income-tax on earned incomes by the date fixed; and whether, in view of the fact that this is the first occasion on which a limit of time for such purpose was fixed, he will allow additional days of grace to such persons this financial year.
(Answered by Mr. Asquith.) I may perhaps be permitted to refer my hon. friend to the reply which I gave to a Question by the hon. Member for East 1738 Tipperary, printed with the Votes for 6th February, in which the position is fully dealt with. In view of the explicit terms of the Act, and also on account of administrative considerations, I am afraid it is impossible to extend the concessions which have already been made.