§ 69. Mr. ROWLANDSasked the Chancellor of the Exchequer whether the concession made to taxpayers to pay their taxes by instalments applies to those under Schedule A; and, if not, will he consider the advisability of extending it to them?
§ Mr. McKENNA:Generally speaking, Income Tax Schedule A, is collectable in the first instance from the tenant of a property who is entitled to deduct the duty on payment of the rent. Thus a landlord would ordinarily not be obliged actually to find the money in a lump sum to pay his tax direct, and therein differs from the taxpayers whose case was considered to justify the application of an instalment system.