§ 36. Sir H. CRAIKasked the Chancellor of the Exchequer whether he is aware that on the demand note for Income Tax the only reference to the fact that an abatement can be claimed where income has diminished by more than 10 per cent, is contained in an obscure note printed in the smallest type on the back of the form, and that as a consequence a large number of persons have remained in ignorance of the abatement being claimable; and whether such action on the part of the Inland Revenue, with the consequent suspicions created in the mind of the taxpayer, has his sanction?
Mr. McKINNON WOODI cannot, for a moment, admit the suggestion contained in this question. Unless official forms are to be unlimited in size, it is essential to reserve the bolder type for the points of most general interest. The Commissioners of Inland Revenue vary the type on different forms according to the probable applicability of the Income Tax provisions to the recipients for whom the forms are intended. If my hon. Friend I would care to see speciments of various Inland Revenue forms which are prepared 299 in accordance with the principle I have just explained, I should be happy to arrange with the Commissioners of inland Revenue to give him an appointment for the purpose.
§ Sir H. CRAIKIs it not the case that this is the only note on the form printed on the back in small type, and that it is therefore overlooked by a large number of people?