HC Deb 07 May 1908 vol 188 c404

To ask Mr. Chancellor of the Exchequer whether, in view of the abrogation of Section 133 of the Income-Tax Act, 1842, new instructions have been, or will be, issued to surveyors of taxes modifying the instructions of 1890, so that there will be uniformity of practice in appeals where loss has been sustained in business; and, if so, whether such new instructions will, on application, be supplied to any persons desirous of appealing, so that they may know what are their right under the Act of 1890 as modified by the abrogation of Section 133.

(Answered by Mr. Lloyd-George.) The Act of 1890 was in no way affected by the repeal of the 133rd Section of the Income-Tax Act of 1842. Surveyors of taxes are of course aware of the circumstances under which, as the result of the Finance Act, 1907, appeals can now be preferred at the end of the year, and instructions for the information of taxpayers will be given in the notice of assessment to be issued for 1908–9.