§ 80. Sir J. D. REESasked the Chancellor of the Exchequer whether, in view of the hardship resulting to Income Tax payers when, owing to the non-receipt of a form, they are time-barred in respect of a claim to be assessed at the lower rate in respect of earned income, His Majesty's Government will consider the propriety of legislating in order to give local surveyors discretionary power when the omission to make a timely return is due to negligence or failure on the part of the officials of the Inland Revenue to provide the taxpayer with a form?
§ Mr. MASTERMANI do not think it advisable to legislate for giving to District Commissioners the power which the hon. Member apparently desires them to exercise on the advice of local surveyors nor to lessen the present responsibility of the taxpayer in the matter of claims to be assessed at the lower rate in respect of earned income.