§ 48. Mr. Pethick-Lawrenceasked the Chancellor of the Exchequer whether he 163 is satisfied that the revised assessments for Income Tax will be ready to be in the hands of all taxpayers before 1st January, 1940; and whether he proposes to make any change in the law regarding the duties of clerks to the Commissioners in accordance with the proposals of the Royal Commission on Income Tax?
§ Sir J. SimonI am advised that existing arrangements will secure that the work of assessment at the revised rates will be accomplished satisfactorily. Any such alteration of the law as the right hon. Member suggests would in present circumstances have the effect of delaying the issue of the notices of assessment.
§ Mr. Pethick-LawrenceIs the right hon. Gentleman aware that in the case of the Autumn Budget of 1931 several weeks went by after 1st January in some cases before the demand was brought to the attention of the taxpayer?
§ Sir J. SimonThis matter is being proceeded with with all possible rapidity and the authorities believe that it will be dealt with without any reasonable delay.
§ Mr. Pethick-LawrenceWill the right hon. Gentleman give attention to this reform of the law with a view to its being used later if it is not to be used in the present emergency?
§ Sir J. SimonYes, Sir, I will certainly consider that.