§ 91. Mr. BECKERasked the Chancellor of the Exchequer under what authority the Government of the Irish Free State collect unpaid Income Tax which was due to His Majesty's Exchequer before the Free State Government assumed control?
§ Mr. BALDWINI may refer my hon. Friend to Articles 1, 2 and 3 of the Provisional Government (Transfer of Functions) Order, 1922, and to Articles 73 and 74 of the Constitution of the Irish Free State.
§ 92. Mr. BECKERasked the Chancellor of the Exchequer if he will state the total amount of Income Tax and Super-tax due to His Majesty's Exchequer from the South of Ireland before the Free State Government assumed control?
§ Mr. BALDWINThe conditions prevailing before the transfer to the Provisional Government of the Irish Free State of functions in respect of Income Tax and 725 Super-tax precluded an accurate ascertainment of the arrears outstanding on the 31st March, 1922. It is, however, considered that approximately £2,500,000 to £3,000,000 of Income Tax and £300,000 to £400,000 of Super-tax were due to be paid but not paid at that date. My hon. Friend will, of course, appreciate that at the close of each financial year there is normally a considerable amount of these taxes outstanding.