§ 72. Mr. EVELYN CECILasked the Chancellor of the Exchequer whether His Majesty's Government has any and, if so, what power to require and obtain from foreigners domiciled abroad a return of their income for Income Tax purposes; and, having regard to Section 2 (1) of the Provisional Collection of Taxes Act, 1913. and to the fact that Income Tax is, and will be, levied provisionally and by deduction until 5th May at the rate imposed for 1913–14, can he say what provision exists for the recovery from such foreigners of the difference between the tax so deducted and any tax at a higher rate which may be ultimately imposed for 1914–15?
§ The CHANCELLOR of the EXCHEQUER (Mr. Lloyd George)With regard to the first part of the question I would refer the hon. Member to the powers granted by Section 41 of the Income Tax Act of 1842, and, with regard to the second part, to my answer to his question of 27th April.