HC Deb 22 February 1938 vol 332 c191
49. Mr. Parker

asked the Chancellor of the Exchequer whether his attention has been drawn to page 391 of Volume 1 of the report of the Income Tax Codification Committee, where it is stated that there is no provision for the removal of a General Commissioner and that the need for some such provision is sometimes acutely felt; and whether he will take steps to secure the removal or resignation of these commissioners when by reason of infirmity or other cause they become unable to fulfil their duties?

Sir J. Simon

The question raised by the hon. Member is one among many to which the Income Tax Codification Committee have directed their attention; and I would remind him that the committee make provision in their draft Bill for the replacement of any General Commissioner who for any reason, including infirmity, has been absent from all meetings of the commissioners for a period of two years.