§ 17. Mr. WATT
asked the Chancellor of the Exchequer whether he is aware that 194 his Department in Scotland are in the habit of charging Income Tax on interest on deposits by trustees on bankrupt estates, even where the whole income of the estate has been under £160 per annum; will he explain why such bankrupt estates are in a different position from individuals or curatory estates where repayment of Income Tax has been allowed on sums of £160 and under per annum; and under what Section of the governing Act of Parliament this distinction is made?
§ Mr. McKENNA
As regards the first part of the question, I would refer my hon. Friend to the reply I gave on the 3rd November. As regards the latter part of the question, I would explain that curatory estates as such are not entitled to exemption, though it may be that individual beneficiaries in such estates might be so entitled.
§ 18. Mr. WATT
asked the Chancellor of the Exchequer whether he is aware that the Accountant of Court in Scotland, who is a Government official, takes exception to the deduction of Income Tax on interest on deposits lodged on behalf of bankrupt estates by trustees on such estates who are under the jurisdiction of the Accountant of Court, and advises such trustees to dispute in Court these exactions of the Inland Revenue; whether he is aware that these differences between his Departments are inconvenient and disturbing to the pro fessional men whose duty it is to wind up these estates; and will he see that unity of action is adopted by the different branches of his Department?
§ Mr. McKENNA
I would refer my hon. Friend to the reply I gave to a similar question on the 3rd November.