§ 54. Mr. CAUTLEYasked the Chancellor of the Exchequer under what powers rhubarb growers who prior to 1918 have been assessed to and paid Income Tax under Schedule B are now in some districts only, and not in others, having their assessments reopened and new assessments made on them on the basis and principles of Schedule D; why has this been done in some districts and not in others; and whether, in the interests of finality, and seeing that the period of three years in which a new assessment. can be made has now expired, in the interests of justice, and the prevention of inequality, and having regard to the comparatively small amount involved, he can see his way to direct that rhubarb growers shall only come under the provisions of Rule 8 and Schedule B of the Income Tax Act, 1918, from the date of the passing of that Act?
§ Sir R. HORNEI am not aware of any case where a rhubarb grower, who prior to 1918 had been assessed to, and paid Income Tax under, Schedule B, is now having his assessments re-opened and new assessments made on him on the basis and principles of Schedule D. If my hon. Friend has in mind any case in which this course has been taken, I shall be happy to have the matter looked into if he will furnish me with the necessary particulars.
§ Mr. CAUTLEYI will do so.