HC Deb 25 April 1911 vol 24 cc1600-1

asked the Chancellor of the Exchequer whether his attention has been called to the fact that in the case of a person who was liable to Super-tax for the year ending 6th April, 1910, and who died immediately after that date, the Special Commissioners of Income Tax are claiming from his representatives payment of Super-tax for the full year from 6th April, 1910, to 6th April. 1911; and whether he will state under which section of the Finance Act, 1910, such claim is justified


I beg to refer the hon. and learned Member to Sections 66 and 72 of the Finance (1909–10) Act, 1910, and to Section 3 of the Finance Act, 1910.