§ 50. Sir FRANK SANDERSONasked the Chancellor of the Exchequer whether he proposes to proceed with the draft Bill, or a modified form of the Bill, prepared and drawn up by the committee which was set up nine years ago by the then Chancellor of the Exchequer to prepare a Codification Bill, with a view to the simplification of the Income Tax?
§ The CHANCELLOR of the EXCHEQUER (Mr. Chamberlain)As was stated in reply to questions by my hon. Friend the Member for South Kensington (Sir W. Davison) and the hon. and gallant Member for Nuneaton (Lieut.-Commander Fletcher) on 21st April, the committee's proposals are being examined, and I have undertaken to consider recommendations which may be made to me by important representative 248 bodies who are also studying the report. I am, however, unable at present to indicate when it may be possible to introduce legislation, or the form which legislation may take?
§ 51. Sir F. SANDERSONasked the Chancellor of the Exchequer whether, as almost all the community now pay Income Tax, and owing to the increasing complexity of the Income Tax Act, he is aware that an increasing number of Income Tax payers have to employ a solicitor or an accountant to advise them in compiling their returns; and will he consider granting to the individual the same privilege as is granted to a company by allowing such professional charges to be deducted from the income before arriving at the net amount upon which Income Tax and Surtax are chargeable?
§ Mr. CHAMBERLAINI regret that I cannot adopt my hon. Friend's suggestion.
§ Mr. MABANEDoes my right hon. Friend agree that the assumption in the question that almost all the community now pay Income Tax is a correct one?