INCOME TAX BILL. [H.L.] (Hansard, 7 August 1918)

§ THE LORD CHANCELLOR

I move that the Commons Amendments be agreed to. They simply carry out the recommendation made by the Joint Committee to whom the Income Tax Bill was referred. That recommendation was this, that effect should be given in the form of the Bill itself to what is the fair result of a decision of this House with regard to the meaning of the word "person" as applied to the section relating to a right to abatement of Income Tax. The Amendments are embodied in the Report in Appendix II as set out there in terms. In the Report itself the reason for the Amendments is explained at length, and also the reasons which led the Committee, instead of making the Amendments themselves, to leave them to the Commons to make, whilst suggesting the form that the Amendments should take. I submit to your Lordships that the recommendation of the Committee was right, and that the Amendments are proper ones to be accepted by your Lordships.