HC Deb 24 February 1953 vol 511 c1908
47 Mr. Erroll

asked the Chancellor of the Exchequer (1) if an individual is entitled under his regulations to the extra statutory wartime concession relating to time limits notified in Command Paper No. 6559 if he shows that the failure to lodge a notice of loss within the prescribed period of 12 months was due to disorganisation resulting from the bombing of his office premises;

(2) whether the Commissioners of Inland Revenue are entitled under his regulations to discriminate as between one taxpayer and another in the application of extra statutory wartime concession relating to time limits notified in Command Paper No. 6559;

(3) whether, under his regulations, there is any right of appeal to the general commissioners from a refusal by the Commissioners of Inland Revenue to grant an application under the extra statutory wartime concession relating to time limits notified in Command Paper No. 6559.

Mr. R. A. Butler

The first two Questions can only be answered against the background of a particular case, and the answer to the third Question is No, Sir. If my hon. Friend will give me particulars of any case which he has in mind, I will cause inquiry to be made and communicate the results to him.

Mr. Erroll

Does the Chancellor realise that I am grateful to him for his helpful reply?