§ Mr. BRIDGEMANasked if it is held by the Commissioners of Income Tax that if a man's income was over £5,000 in 1908–9, but less than that amount in subsequent years, he should be obliged to pay Super-tax under the Finance (1909–10) Act, 1910, although, in fact, his income has never exceeded the limit since that Act became law?
§ Mr. LLOYD GEORGEI may refer the hon. Member to my reply of the 29th ultimo to a question by my right hon. Friend the Member for Islington West, from which he will see that liability to the Super-tax is required to be based upon the statutory income for the year preceding the year of charge.
§ Mr. BRIDGEMANI asked if this money is actually to be paid, although a man has not had £5,000 a year since the Act was passed, and not if it is to be charged or levied?
§ Mr. LLOYD GEORGESurely that is the answer. If it is to be charged, that means it is to be paid.