40. Mr. MALONEasked the Financial Secretary to the Treasury why the Report of the Commissioners of His Majesty's Inland Revenue no longer contains the table, which was included until a few years ago, showing in a series of classes the distribution of income among taxpayers and the number of incomes in each class?
Mr. SAMUELThe reason is to be found in the altered system of graduation of the Income Tax introduced in the Finance Act, 1920, under which statistics of the distribution of incomes not exceeding £2,000 are no longer available. The hon. Member will find a full explanation in the Income Tax Section, page 79, of the Sixty-fourth Report of the Commissioners of Inland Revenue for the year ended 31st March, 1921 (Command Paper No. 1436).