HC Deb 06 April 1938 vol 334 cc350-1
63. Colonel Nathan

asked the Chancellor of the Exchequer when the committee on the Income Tax was appointed; when it reported; which of the recommendations of that committee do His Majesty's Government propose to accept; and when will the necessary legislation be introduced?

The Financial Secretary to the Treasury (Lieut.-Colonel Colville)

I assume that the hon. and gallant Member is referring to the Income Tax Codification Committee about which he asked a similar question on 28th October last. That committee was appointed on 31st October, 1927, and reported on 12th March, 1936. The fact that the committee took so lengthy a period in discharging its task illustrates the very complex character of the matters to be considered. To the information given in reply to the earlier question, I can only add that it will not be possible to introduce legislation during the current Session.

Colonel Nathan

Is it not a fact that the committee occupied over nine years considering this subject, and that the Government have had 18 months in which to consider the recommendation; that the matter is so constantly changing that the recommendations will be out of date if action is not taken now, and a new committee will have to be appointed? Will the Government take steps to give effect to such parts of the recommendations as they approve?

Lieut.-Colonel Colville

No time will be lost unnecessarily but, as the hon. and gallant Member himself said, it took nine years for the committee to consider this subject, and a certain time for digestion is obviously necessary.

Colonel Nathan

Do the Government propose to take nine years in which to digest it?

Lieut.-Colonel Colville

The hon. and gallant Member will agree that it is very important that legislation brought before Parliament should be carefully considered.