HC Deb 15 April 1937 vol 322 c1178
65. Mr. Mander

asked the Chancellor of the Exchequer by what Parliamentary authority returns for Surtax for the year ending 5th April, 1937, are now being demanded?

Mr. Chamberlain

I would refer the hon. Member to the provisions of Section 210 of the Income Tax Act, 1918, and of Section 14 of the Finance Act, 1936.