§ 19. Mr. J. Howardasked the Chancellor of the Exchequer if he will make it obligatory for a trustee and, in particular, the Public Trustee, to provide tax deduction certificates to the beneficiaries of a trust.
§ Sir E. BoyleI understand that in practice little difficulty arises and I am not satisfied that any alteration of the law in this matter is called for.
§ Mr. HowardWill my hon. Friend bear in mind that many people of small means have had to rely on these certificates to enable them to recover tax which has been deducted at too high a rate? Will he at least ensure that the Public Trustee 561 does not make a charge for the issue of these very necessary tax deduction certificates?
§ Sir E. BoyleCertainly. If my hon. Friend would like to correspond with me on this subject and give me his experience, I shall take note of what he says.