HC Deb 08 May 1941 vol 371 c972
42. Mr. Parker

asked the Chancellor of the Exchequer whether he was aware that his new Income Tax proposals will unfairly affect aged Post Office and other pensioners coming within their ambit, as they may not survive till after the war, to receive back deferred payments; and whether he will exclude this type of person?

Captain Crookshank

My right hon. Friend is afraid that he cannot make any exception to the proposals for increase in the Income Tax charge. I may say that it is proposed to provide in the Finance Bill that the benefit in respect of post-war credit for the increase of Income Tax will accrue to the personal representatives of any taxpayer who may not survive the war.