HC Deb 23 January 1918 vol 101 cc982-3
58. Mr. CURRIE

asked the Chancellor of the Exchequer whether his attention has been drawn to the inconvenience to small investors entitled to claim abatement of Income Tax which arises from the facet that certain dividends, notably those of insurance companies, are paid at a considerable interval after they are earned; and whether he will, either by legislation or instructions to surveyors of Income Tax, place such small taxpayers in the same position as Section 66 (2) (d) of the Finance (1909–10) Act, 1910, specially accords to Super-tax payers?


I am not aware that any general inconvenience is caused to small investors from the circumstances stated by the lion. Member. Any exceptional case of the nature indicated is specially dealt with.