§ 62. Lieut. - Commander FLETCHERasked the Chancellor of the Exchequer if, with a view to preventing evasion of Income Tax, he will introduce legislation 2310 on the lines of Section 143 (e) of the United States of America Federal Revenue Act, 1934, which provides that no alien shall depart from the United States of America unless he first procures from the collector or agent in charge a certificate that he has complied with all the obligations imposed upon him by the income, war profits and excess profits tax law?
§ The CHANCELLOR OF THE EXCHEQUER (Mr. Chamberlain)No, Sir. I may say that the suggestion made by the hon. and gallant Member has been examined on more than one occasion in the past, but it has always been felt that the circumstances would not warrant the introduction of legislation of this type in this country.
§ Lieut.-Commander FLETCHERDoes not the right hon. Gentleman think that the effect of such legislation would be to compel these aliens to register a postal address in this country at which they could be found?
§ Mr. CHAMBERLAINThe matter has been more than once examined by my Department and we have always come to the same conclusion that weighing up the advantages and disadvantages, the scales were weighed down on the side of disadvantages.
§ Mr. DAYIs not the right hon. Gentleman aware that this system also applies in Australia and Africa?