§ Supplementary Provisions.
§ 1. Any surveyor appointed for the purposes of the Income Tax Acts may by notice in writing require any person who carries on or has carried on any trade or business to which the Section of this Act charging the National Defence Contribution applies to deliver to him a return of the profits arising from the trade or business in any period during which it was carried on by that person and to furnish him with any other particulars relating to the trade or business:
§ Provided that—
- (a) where any such person as aforesaid is dead, or is a body corporate which is being wound up, the notice may be given to the personal representative of the dead person or liquidator of the body corporate, as the case may be;
- (b) where the trade or business is or was being carried on by persons in partnership, the notice may be given in the partnership name, if any;
- (c) where the person who carries on or has carried on the trade or business is not resident in the United Kingdom, the notice may be given to any agent, manager or factor resident in the United Kingdom through whom he is or was carrying on the trade or business.
§ 2. Every person to whom a notice is given under the last foregoing paragraph shall comply with the requirements thereof within one month from the date of the notice:
§ Provided that where a notice is given in the partnership name to the persons who are or were carrying on a trade or business in partnership it shall be the duty of the precedent partner or, where no partner is resident in the United Kingdom, of the agent, manager or factor of the firm resident in the United Kingdom, to comply with the requirements of the notice.
§ For the purpose of this paragraph the expression "the precedent partner" has the same meaning as in paragraph (2) of Rule 10 of the rules applicable to Cases I and II of Schedule D in the Income Tax Act, 1918.
§ 3. Where a body corporate is being wound up, the liquidator of the body corporate shall not distribute any of the assets of the body corporate to the members thereof unless he has made provision for the payment in full of any National Defence Contribution which may be found payable by the body corporate.
§ 4. If any person without reasonable excuse contravenes or fails to comply with any of the foregoing provisions of this Part of this 528 Schedule, he shall be liable on summary conviction to a fine not exceeding five hundred pounds, and in a case where he fails to comply with the requirements of paragraph 2 of this Part of this Schedule, to a further fine not exceding fifty pounds for every day on which the failure continues.
§ 5. In a bankruptcy, in the winding-up of a company, and in the event of a receiver being appointed on behalf of the holders of any debentures of a company secured by a floating charge or of possession of any property comprised in or subject to a floating charge being taken by or on behalf of the holders of any debentures of a company secured by that charge, the same priority shall be given to the National Defence Contribution as is, by the enactments relating to bankruptcy and companies, required to be given to Income Tax.
§ 6. All Commissioners and other persons employed for any purpose in connection with the assessment or collection of the National Defence Contribution shall be subject to the same obligations as to secrecy with respect to the contribution as they are subject to with respect to Income Tax, and any oath taken by any such person as to secrecy with respect to Income Tax shall be deemed to extend also to secrecy with respect to the National Defence Contribution.—[Sir J. Simon.]
§ Brought up, and read the First and Second time, and added to the Bill.
§ Bill reported, with Amendments; as amended, to be considered To-morrow, and to be printed. [Bill 188.]