HC Deb 17 March 1925 vol 181 c2062

asked the Chancellor of the Exchequer whether he is aware that the Board of Inland Revenue have instructed collectors of Income Tax, in cases where assessments are made on the same person under Schedules D and E, and where the combined instalment due exceeds £50, that the limit of £50 applies to the Schedule E assessment separately, although the whole amount demanded exceeds this; and whether, in view of Section 30 of the Finance Act, 1924, he will have, these instructions withdrawn?


I am advised that my hon. Friend appears to be under a misapprehension in thinking that the instructions go beyond the provisions of Section 30 of the Finance Act, 1924. That section applies where the amount of any Income Tax for the time being due and payable under any assessment, is less than £50.