§ 34. Mr. Denville
asked the Minister of Health whether he will consider the desirability of releasing from the payment of rates, during the period of closing, all places of entertainment which may be closed by Government order; and will be introduce legislation accordingly?
Mr. M. MacDonald
Under existing statutory provisions it would be open to the occupier of the premises to take steps to obtain a revision of his assessment if he considered the circumstances justified it. The reply to the latter part of the Question is in the negative.
§ 43. Mr. Denville
asked the Financial Secretary to the Treasury whether he will consider the desirability of releasing from taxation, during the period of closing, all places of entertainment which may be closed by the Government; and will he introduce legislation accordingly?
§ The Financial Secretary to the Treasury (Captain Crookshank)
I assume that my hon. Friend has in mind the liability of the premises to which he refers to Income Tax under Schedule A. I would refer him to the provisions of Section 26 of the Finance Act, 1923, under which a right of appeal is given to the taxpayer in respect of assessments made under that Schedule.
§ Captain Bellenger
Is it not also the case that under the Finance Act, 1931, if there is no actual income, the liability to Schedule A tax can be discharged?
§ Captain Crookshank
That is another question. I referred my hon. Friend to what I thought were the relevant provisions.