§ 26. Sir JOHN JARDINEasked the Chancellor of the Exchequer whether any special arrangements have been made in favour of naval and military officers and men engaged in the War in France, Flanders, the Dardanelles, Egypt, Mesopotamia, the Cameroons, or East or West Africa, to extend the period allowed for making claims for refund of Income Tax deducted at the source from dividends and similar payments, considering the difficulties such persons have in collecting and 1463 keeping the dividend vouchers and other documents required to accompany such claims?
Mr. LLOYD GSORGEClaims of the nature referred to by my hon. Friend may, under the existing law, be preferred at any time within three years of the end of the Income Tax year to which they relate. In these circumstances it does not appear that any special arrangements for extension of time are called for.
§ Sir J. JARDINEMay I ask whether, in the case of officers killed or wounded, a further extension of the time at the end of the War will be considered?
§ Mr. LLOYD GEORGEThe extension is a very liberal one at the present moment—three years—but I am quite prepared to consider the point.