§ 46. Sir R. HUTCHISONasked the Chancellor of the Exchequer if the pay of British diplomatic representatives in China is subject to deduction of British Income Tax?
§ Mr. McNEILLThe emoluments of British diplomatic representatives in China which are payable out of the public revenue of the United Kingdom are chargeable with Income Tax under Schedule E, and the tax is collected by deduction.
47. Mr. SANDEMANasked the Chancellor of the Exchequer whether, in order 1666 to assist Members in the forthcoming Debates on the Finance Bill, he will circulate a White Paper explaining, in non-technical language, the Clauses dealing with inland revenue?
§ 50. Sir BASIL PETOasked the Chancellor of the Exchequer whether he will circulate to Members a revised edition of Clauses 17 to 44 of the Finance Bill in plain English, with examples, before the Committee stage of the Bill is taken?
§ Mr. McNEILLI hardly think it necessary to take this course. It certainly would be most unusual. The Clauses in the Finance Bill follow the customary form, and I am not aware of any precedent for attempting to draft them in non-technical language. I shall be ready, of course, to explain them in the ordinary manner when they are reached in Debate.
Mr. SANDEMANDoes the right hon. Gentleman not think that a great deal of time would be saved in Debate if a White Paper were issued giving some sort of idea what these Clauses really mean?
§ Mr. CRAWFURDIs it not within the recollection of the Financial Secretary that the Chancellor of the Exchequer, in his Budget statement, said that with regard to these Clauses at least he could guarantee that no other Member of the House would understand them?
§ Mr. McNEILLThat goes rather beyond what my right hon. Friend said. At any rate, all these circumstances were taken into consideration by my right hon. Friend when drafting his answer.
Mr. SANDEMANIs the right hon. Gentleman aware that probably he, the Chancellor of the Exchequer and possibly God, but nobody else, can possibly understand these Clauses?
Sir F. HALLWhat objection can there be to issuing a Paper on the lines indicated by my hon. Friend, so that we may have an opportunity of understanding something about these Clauses?
§ Mr. McNEILLIf the hon. Member will read in the OFFICIAL REPORT the answer I have just given, he will see that it answers his question.
§ Mr. THURTLEHas the tight hon. Gentleman forgotten that his party is known as the stupid party.
§ 49. Mr. COUPERasked the Chancellor of the Exchequer the amount of Income Tax paid during the last financial year in Glasgow, Edinburgh, Leeds, Manchester, Liverpool and Birmingham?
§ Mr. McNEILLI regret that I am unable to furnish information as to the Income Tax paid in cities or local areas.
§ 52. Mr. GILLETTasked the Chancellor of the Exchequer the number of companies that have become liable to pay Super-tax under Section 21 of the Finance Act, 1922; and the amount of money received since the passing of the Act under this Section?
§ Mr. McNEILLI would refer the hon. Member to the reply given on the 1st June to a question asked by my hon. Friend the Member for the Hartlepools Division (Sir W. Sugden). I am sending him a copy of that reply.
§ Mr. H. WILLIAMSCould the right hon. Gentleman say what is the gain to the Revenue in Super-tax from people who buy these stocks?
§ Mr. McNEILLI could not say without notice.
§ 53. Mr. GILLETTasked the Chancellor of the Exchequer the estimated loss to the Super-tax Revenue from the custom of certain individuals, to avoid payment of the tax, by sales, cum dividend, of stocks held by them?
§ Mr. McNEILLI cannot name any definite figure, because, in the nature of things, the transactions are excluded from the review of the Commissioners of Inland Revenue, the income not being included in the Super-tax return of the vendor.
§ Lieut.-Colonel HOWARD-BURYIs Super-tax in future to be paid twice over on the same sum of money under the new proposals?
§ Mr. McNEILLNo, Sir.