HC Deb 28 March 1946 vol 421 c577
71. Major Leģģe-Bourke

asked the Chancellor of the Exchequer how many taxpayers have been informed that they are riot entitled to any postwar credit for 1943–45 owing to tax cancellation being greater than the credit due.

Mr. Dalton

About 9,500,000.

Major Leģģe-Bourke

Could the right hon. Gentleman say how it is possible for a sum which is a cancellation in itself to be used to cancel out something else?

Mr. Dalton

The figure which I have given results from calculations based upon the amount by which the tax actually paid for the year exceeds what would have been paid if the personal allowance and the earned income allowance had not been altered in 1941.