§ Mr. GUINNESSasked the Chancellor of the Exchequer whether a person whose income is under £400 a year is allowed to pay Income Tax for 1909–10 at the lower rate only if he has put in his claim before 30th September, 1909; whether a person with an income between £2,000 and £3,000 a year can pay the tax at the lower rate 452 on the unearned portion of his income if he makes application after the Budget has become law; and whether he will do anything to redress this inequality of treatment?
§ Mr. LLOYD-GEORGEThe answer to the first and second parts of the question is in the affirmative. As regards the third part there is an important distinction between the two cases which the hon. Member appears to have overlooked. The fact that the Finance Bill for a particular year may not have passed into law by 30th September does not affect the provisions of the Finance Act, 1907. On the other hand, delay in the passing of a Bill, which introduces a further measure of relief, necessarily affects, for the first year, the conditions under which that relief can be claimed.