§ Mr. CARLILE
asked why, since the Super-tax is chargeable under Section 66 on the statutory income of the taxpayer and not on the actual income, the Commissioners are requiring a return of the rents receivable in contradistinction and in addition to the annual value of lands, tenements, and hereditaments.
§ Mr. HOBHOUSE
As the hon. Member will see on reference to Direction (b) on page 2 of the form of Return attached to the Regulations, the information to be inserted is the rent or the annual value.