§ The tax position of artists is at present open to criticism because those who have been engaged on a single work of art for a long period—by which I mean a period of over 12 months—are at some tax disadvantage when compared with authors who take a similar time. I propose therefore to introduce a provision which would allow a receipt for any such work to be spread for Income Tax purposes over the period during which it was being made, subject to certain limits. This will make the tax position of painters and sculptors closer to that of authors.