HC Deb 31 July 1940 vol 363 c1262 12. "That—
  1. (a) the Commissioners of Inland Revenue shall be empowered to make regulations for the assessment and collection of Income Tax chargeable under Schedule E and in particular for requiring employers and other persons to deduct tax so chargeable from payments made by them and for making them accountable for any tax which they are so required to deduct, and any such regulations shall have effect notwithstanding anything in the Income Tax Acts;
  2. (b) penalties shall be imposed for failure to comply with the said regulations;
  3. (c) the time within which proceedings may be brought for the summary recovery as a civil debt of any tax charged under Schedule E shall be extended."