§ 12. Mr. GODFREY LOCKER-LAMPSONasked the Chancellor of the Exchequer what employés of limited liability companies the average is allowed by concession of the Board of Inland Revenue in calculating liability to Income Tax?
§ The CHANCELLOR of the EXCHEQUER (Mr. Lloyd George)The Board of Inland Revenue offer no objection to the application of the three years' average in assessing persons employed as clerks, travellers, warehousemen, or in other subordinate capacities.