§ Mr. STAVELEY-HILL
asked the Chancellor of the Exchequer whether he was aware that the Special Commissioners of Income Tax interpreted the provisions of the Finance Act, 1909–10, and the Finance Act, 1910, which related to Super-tax, to mean that both the liability to pay Supertax in any one year of charge and also the extent of the liability was determined by the statutory income of the previous year, and that the absence of any provision for varying the amount of the liability in the case of the death of an individual whose income was obtained from a life interest pressed upon his representatives; and whether he would introduce a Clause to the Finance Bill for 1911 to vary the liability to Super-tax where the income for the year on which it was charged was materially reduced owing to the death of the tenant for life within the year?
§ Mr. LLOYD GEORGE
The question raised by the hon. Member is at present the subject of an appeal to the Special Commissioners of Income Tax, and pending its settlement in accordance with the provisions of the Law, I am unable to give him the assurance for which he asks.