§ 58. Commander Galbraithasked the Chancellor of the Exchequer when the promised White Paper setting forth the extra-statutory concessions which the Board of Inland Revenue have made under war-time conditions will be published.
§ Sir J. AndersonThe White Paper will be available to hon. Members this afternoon. As stated in my reply to the hon. and gallant Member on 6th July last, the White Paper will set out the various heads of extra-statutory war-time concessions of general application, together with a brief indication of their nature and the circumstances in which they are available. I may say that while the descriptions given in the White Paper will, I think, be adequate to the circumstances of the generality of the cases concerned, there may be cases in which there are special circumstances which will require some restriction of the relevant concession. It may even be that in some cases—I have in mind particularly cases which come within the ambit of legislation relating to tax avoidance—the circumstances may be such as to preclude the granting of any concession.
§ Commander GalbraithWhile thanking my right hon. Friend for the reply, may I ask him to be good enough to consider sympathetically at an early date issuing a further Paper dealing with the pre-war concessions of general application?
§ Sir J. AndersonI will consider that, but I cannot give an answer now.