§ 61. Mr. Craven-Ellisasked the Chancellor of the Exchequer if he will consider inserting in the next Finance Bill a Clause extending to six years the time limit within which an assessment to Income Tax may be revised or a claim for relief under any statutory provision admitted.
§ Sir J. AndersonAs my hon. Friend is no doubt aware, different time limits are prescribed by the Income Tax Acts for different matters connected with the making of assessments, appeals, claims to relief, etc., and I see no reason for proposing the introduction of a uniform time limit of six years.
§ Mr. Craven-EllisHas my right hon. Friend considered the great pressure of work entailed upon his own staff and that of professional accountants? I ask for this concession only as a war-time measure and as a temporary matter.
§ Sir J. AndersonYes, and my answer is that I do not think a uniform time limit would be appropriate.