INCOME TAX (OWNER-OCCUPIERS).

HC Deb 20 March 1912 vol 35 c1872

Mr. BUTCHER

asked whether it is still the practice, in accordance with the statement of the Chancellor of the Exchequer in the House of Commons on 25th February, 1896, to allow payment of Income Tax under Schedules A and B by owner-occupiers, and under Schedule B by occupiers of agricultural lands, to stand over where the parties at the time of the collection are able to produce accounts showing primâ facie that a loss had been incurred?

Mr. MASTERMAN

The answer is in the affirmative.