32. Mr. SANDEMAN ALLEN
asked the Chancellor of the Exchequer whether, in view of the promised simplification of procedure in connection with Income Tax and the adoption of the same one year for income Tax and Super-tax, it is proposed to continue a special department with Special Commissioners for Super-tax?
§ Mr. CHURCHILL
Under the new scheme of simplification which I am proposing, the assessment of the supplementary instalment of Income Tax, to be called Sur-tax, in the case of the larger taxpayers will be carried out, as in the case of the present Super-tax, by the Special Commissioners of Income Tax. My hon. Friend is under a misapprehension in thinking that this system of centralised administration involves the 1755 maintenance of a special department. The additional staff employed under the Special Commissioners is not greater than the additional staff which would be required under a decentralised system.