§ 71. Sir HERBERT NIELDasked the Chancellor of the Exchequer if he will take steps to have the law amended in regard to the application, by either husband or wife, who require separate assessments to Income Tax and Surtax, so that the yearly applications which have at present to be made before the 6th July in the year of assessment can be effective for subsequent years until the application is revoked by husband or wife?
§ Mr. PETHICK-LAWRENCEThe hon. and learned Member's suggestion will be borne in mind for consideration when next year's Finance Bill is in preparation.
§ Sir H. NIELDIs the hon. Gentleman aware that in the Finance Act of 1918, and also in the Income Tax Act, 1918, there are Sections enabling this to be done; and will he not bear that in mind when he comes to consider smaller matters relating to finance?
§ Mr. PETHICK-LAWRENCEThat is exactly the purport of my answer.