HC Deb 21 October 1912 vol 42 c1713

asked the Chancellor of the Exchequer by what authority he claims the right to suspend or make operative at his pleasure Section 51 of the Act, 16 and 17 Vic, c. 34; and on what grounds he refuses to allow it to apply to a case of 1911–12 identical in all respects with cases of 1912–13 to which he allows it to apply?


As I have already stated in previous answers on the subject, the adoption of a uniform allowance is not inconsistent with Section 51 of the Income Tax Act, 1853. The assessments have been made and the Duty paid over to the Exchequer for the year 1911–12, and I have not deemed it desirable to reopen the matter for that year in virtue of a subsequent decision.


The right hon. Gentleman has not answered the question on the Paper--by what authority he allows or disallows a thing which the Official Memorandum of the Act settles. Perhaps he will also say, if that Memorandum is wrong and the allowance is a voluntary Grant from the Chancellor of the Exchequer to his colleagues in the House, how is it to be distinguished from corruption?