The following paragraph shall be added to Schedule A, No. VIII, of the Income Tax Act, 1918:—
12. No claimant for repayment or allowance of tax under this rule shall be entitled to claim or be allowed repayment or allowance of tax unless and until he shall produce to the person from whom he is claiming repayment or allowance a receipt or certificate to prove that he has paid or suffered the tax, repayment, or allowance for which he is claiming."—[Major Hills.]
§ Brought up, and read the First time.
§ Major HILLS
I beg to move, "That the Clause be read a Second time."
Since I put down this new Clause, I have had an opportunity of discussing it with the Chancellor of the Exchequer, who has convinced me that, though there is a flaw to the Act of 1918, this new Clause is not the best way of meeting that difficulty. Therefore, I formally move, and I understand that the Chancellor of the Exchequer will make a statement that will meet the point that I raise.
§ Mr. P. SNOWDEN
The right hon. and gallant Gentleman (Major Hills) raised this question in Committee, and I promise to take it into consideration. As he has stated, we have had the matter under review, and we are agreed that the point which the right hon. and gallant Gentleman raises is one of substance. But this new Clause which he proposes, while it goes far enough in one direction, does not go sufficiently far in 1520 another. I am quite willing to keep the matter open and to see what can be done. I propose to refer it for consideration to the Committee which is at present engaged in codifying the Income Tax Law.
§ Motion and Clause, by leave, withdrawn.