§ 48. Lieut.-Commander Braithwaiteasked the Chancellor of the Exchequer whether claims made by the Inland Revenue Department for under-payment of Income Tax against ex-Service men in respect of their wives' earnings in wartime employment may be settled by surrender of Post-war Credit certificates.
§ Sir S. CrippsUnder a special arrangement authorised by my predecessor and announced in the House on the 29th October, 1946, these arrears, like P.A.Y.E. arrears due at the end of 1945–46, may be set-off against Post-war Credit for 1945–46, but I cannot authorise any general settlement of arrears of tax by set-off against credits.
§ Lieut.-Commander BraithwaiteIs it, then, the case that if one is in debt to the Government, Post-war Credits can be released before the statutory age, whereas if one pays one's dues punctually, one has to wait till the age of 65?
§ Sir S. CrippsYes; in these very limited cases of indebtedness where, as a matter of convenience, the set-off was allowed.