§ 47. Mr. SAVERYasked the Chancellor of the Exchequer whether he will take 1959 steps to ensure that when a company by inadvertence declares two annual dividends within the same financial year, any claim for Super-tax which results entirely from such mistake shall be cancelled?
§ The CHANCELLOR of the EXCHEQUER (Mr. Snowden)I do not se, sufficient reason for altering the existing law, under which all dividends declared within a particular year of assessment are aggregable with the rest of a taxpayer's income for that year for the purposes of assessment to Super-tax.