§ 65. Captain Pluggeasked the Chancellor of the Exchequer whether in view 1336 of the present uncertainty which exists as to whether or not certain businesses or professions are liable to assessment for National Defence Contribution, he will arrange to issue at an early date a list of those businesses or professions which, in the opinion of the Inland Revenue Department, are liable for this tax, as was done in the case of the Excess Profits Duty?
§ The Chancellor of the Exchequer (Sir John Simon)My hon. and gallant Friend is under a misapprehension in stating that a list of the kind suggested in his question was issued by the Commissioners of Inland Revenue for the purpose of the Excess Profits Duty. As regards the scope of the charge to the National Defence Contribution, I would refer my hon. and gallant Friend to the provisions of Section 19 of the Finance Act, 1937, and I may point out that while the Commissioners of Inland Revenue are the assessing authority, the ultimate decision in cases of doubt whether any particular business is or is not within the charge does not rest with them, but is a matter for determination on appeal.
§ Captain PluggeIs my right hon. Friend aware that many cases that are one the border-line in this matter are rather anxious as to where they stand?
§ Sir J. SimonI do not think there are many, but there are some, and the only way for them is to select a good representative case so that the matter can be decided.