§ VISCOUNT CASTLEREAGH (Maidstone)I beg to ask Mr. Chancellor of the Exchequer whether he is aware that unnecessary hardship is imposed on tradesmen by the enforcement of the production of a balance sheet for the purpose of assessing their incomes for income-tax; and whether he can see his way to limit the demands of the Commissioners in such cases to the production of a profit and loss account.
§ MR. LLOYD-GEORGEI may perhaps be allowed to refer the noble Lord to a very full reply which I gave on this point on 19th May last in answer to a Question by my hon. friend the Member for Ashton-under-Lyne. I do not think that I can usefully add anything to that reply, except to say that I have no power over district Commissioners.
§ MR. RENWICK (Newcastle-on-Tyne)Is it not the fact that the Commissioner and surveyors have no legal power to demand a balance sheet?
§ MR. LLOYD-GEORGEI think that the hon. Member had better refer to the full and elaborate answer previously gave entering into the whole of this question.
§ MR. RENWICKCannot the right hon. Gentleman give me an answer now? It is a very simple question.
§ MR. LLOYD-GEORGEThe Answer is that I have given the answer already. I cannot traverse the whole ground again.
§ MR. RENWICKI believe that the Commissioners are acting illegally.
§ MR. MYER (Lambeth, N.)Is the right hon. Gentleman not aware that the Commissioners have no power to ask for a balance sheet?
§ MR. LLOYD-GEORGEI cannot accept the interpretation of the Act given by my hon. friend. I think that they have the power.