§ 57. Mr. P. OLIVERasked the Chancellor of the Exchequer if he is now in a position to state whether he has concluded his consideration of cases where the revenue authorities on occasion have distrained upon the goods of a lodger in respect of the landlord's Income Tax assessed under Schedule A; and, if so, will he issue instructions that such practice should cease?
§ Mr. PETHICK-LAWRENCEMy right hon. Friend has looked into this matter. The legal position has always been that Income Tax (Schedule A) is, in default of payment, recoverable by distress upon any goods, by whomsoever owned, found upon the premises in respect of which the tax is charged. As at present advised, he does not think a case has been made out for an alteration of the law in this respect.
§ 58. Mr. C. WILLIAMS (for Sir BASIL PETO)asked the Chancellor of the Exchequer whether the assessments of industrial properties for rating are being used for new assessments under Schedule A; and whether it is proposed to have a new valuation for Schedule A taxation or whether the valuation to be made in connection with the Land Tax is to be used for this purpose?
§ Mr. PETHICK-LAWRENCEThe Schedule A valuations are separate and distinct from valuations made for the purposes of rating or Land Tax and are made by separate and independent authorities.