HC Deb 22 May 1911 vol 26 cc13-4

asked what was the status of Land Tax and Income Tax Commissioners appointed in 1909, but who have as yet never been summoned to act, and whether these Commissioners so appointed cannot be summoned to act until all the Commissioners previously appointed have either died or resigned?


No Act appointing Land Tax Commissioners has been passed since 1906. There is nothing to preclude persons who have since that date become ex officio Land Tax Commissioners from acting as such. Income Tax Commissioners are selected from among the Land Tax Commissioners under the provisions of Sections 4 to 8 of the Income Tax Act, 1842. Their numbers are limited, and fresh appointments can only be made as vacancies occur.