§ 33. Mr. PETHICK-LAWRENCEasked the Chancellor of the Exchequer whether his attention has been drawn to the case of Mr. J. D'Arcy Hartley, of Billesden Coplow, Leicestershire, who, owing to his omission to make a special claim to the Income Tax Commissioners for a refund on account of interest on bank overdraft, paid in Income Tax during the 10 years 1913 to 1922, approximately, £1,414 in excess of his legal liability, of which only £747 has been refunded to him on account of the years 1920, 1921, and 1922; and whether, in view of all the circumstances of the case, and, in particular, that 1440 during all this time Mr. J. D'Arcy Hartley was in fact returning an exact account of his net income to the Super-tax Commissioners, which was accepted by them for Super-tax purposes, he can see his way to make a return of tax overpaid prior to 1920?
§ The CHANCELLOR of the EXCHEQUER (Mr. Snowden)I have made inquiry with reference to the case referred to by my hon. Friend, but cannot see my way to authorise a refund for any period which is outside the statutory time limit for claims for repayment of tax.
§ Mr. PETHICK-LAWRENCEDo I understand from that that the right hon. Gentleman is unable to make any concession?
§ Mr. SNOWDENI am afraid that is so.