§ Mr. LLOYDasked why collectors of Income Tax (A to E and Inhabited House Duty) are issuing seven days' demand notes for payment, failing payment in which period distraint is to be made?
§ Mr. LLOYD GEORGEIn cases where seven days demand notes for the payment of Income Tax and Inhabited House Duty have been received they have been preceded by previous notices. The duties are by law payable on or before 1st January, 608 and, considering the notices taxpayers have already had it is not unreasonable that the issue of final demand notes should now have begun.
§ Mr. LLOYDMay I ask if in every case there were demands made previously to the seven days' demand note?
§ Mr. LLOYD GEORGEI should think so, but I should like notice of the question.
§ Mr. LLOYD GEORGEI should like to make inquiry before answering the question.
§ Sir FORTESCUE FLANNERYWhy are the present demands so much earlier this year than formerly?
§ Mr. LLOYD GEORGEI think the hon. Gentleman is labouring under a misapprehension. I do not think they are earlier at all. I am perfectly certain there has been no departure in policy.
§ Sir FORTESCUE FLANNERYWhy is the pressure for payment so much earlier—at least six or eight weeks earlier than formerly?
§ Mr. LLOYDIs it not the fact that some time ago the right hon. Gentleman denied any intention of issuing seven-day demand notes?
§ Mr. LLOYD GEORGEIf the hon. Gentleman will remind me of the occasion I will refresh my memory. I have no recollection of it.