HC Deb 27 June 1928 vol 219 cc525-6
38. Mr. DAY

asked the Chancellor of the Exchequer whether he is aware that under Section 165, paragraph (1), of The Income Tax Act, 1918, it is possible for a person to be committed to prison indefinitely by the General Commissioners without his case being heard either by a magistrate or recorder; and can he see his way to amending the Law in this respect?

The FINANCIAL SECRETARY to the TREASURY (Mr. Arthur Michael Samuel)

The hon. Member has drawn attention to the survival in the Income Tax law of a power which has been obsolete for many years. As he is aware, a Committee is at present engaged on the task of redrafting the law, and, pending the legislation which will follow their report, I think it is better not to attempt to remove the dead wood piecemeal.

Mr. DAY

Have these officials the power to arrest anyone for non-payment of tax?

Mr. SAMUEL

The power exists under Section 165 of the Income Tax Act, 1918, but is obsolete and is not put into effect.

Mr. DAY

Do I understand this power has not been exercised during the last few years at all?

Mr. SAMUEL

That is so.

Mr. DAY

If I send the hon. Gentleman particulars of two cases, will he investigate them?

Mr. SAMUEL

Willingly.