§ 73. Mr. Oliverasked the Chancellor of the Exchequer whether he will instruct the Department of the Inspector of Taxes that in cases where it is necessary to demand of ten[...]occupiers the Income Tax 1365 due to be paid by the landlord under Schedule A, they should acquaint the tenants of their rights to deduct the tax paid from their next payment of rent, thereby preventing great anxiety and avoiding the necessity of threatening to distrain on the tenant's goods?
§ Sir J. SimonWhere Income Tax under Schedule A is demanded from a tenant-occupier, an explanation of the occupier's right to deduct tax from his next payment of rent is contained both in a demand note issued to him and in the receipt given to him on payment of the tax. If the hon. Member is aware of any case in which this explanation was not given, I shall be glad to have inquiries made on his supplying me with particulars.