§ Mr. RAWLINSONasked the Chancellor of the Exchequer whether a person whose income from all sources does not exceed £2,000, and who has failed to prefer a 2237W claim for relief in respect of earned income before 30th September, 1908, not having been supplied with a form of claim for that purpose, can obtain the relief to which he is entitled by preferring a claim after that date; and, if not, whether he will consider the question of altering the law on this subject?
§ Mr. LLOYD-GEORGENo one has any title to the relief allowed by section 19 of the Finance Act, 1907, except on the conditions stated in that section, and while every effort is made by the revenue officials to remind taxpayers of those conditions, no responsibility rests with them in any case in which the conditions are not fulfilled. I do not see my way to adopt the suggestion contained in the last part of the question.