§ Mr. GIBSON BOWLES
asked the Chancellor of the Exchequer if he has considered that the sixth paragraph of the Super-tax Regulations made by the Commissioners of Inland Revenue, and first effectively laid upon the Table of this House on 16th June, 1910, presumes to declare what shall be deemed sufficient service of a Super-tax notice; will he agree to the annulling of that paragraph, and thus leave the question of what is or is not sufficient service to be decided according to the provisions of the Act of Parliament relating thereto; is he aware that Super-tax notices are being sent by letter to addresses which the addressee has left for over fifteen months, which sending, if the Regulations be effectual, would be deemed to be sufficient service although the addressees may never receive the letters; and will he instruct the Inland Revenue Commissioners to abstain in future from going beyond the letter of Acts of Parliament in order to presume to affix by regulations of their own a construction on such Acts possibly unwarranted by the Acts themselves?
§ Mr. LLOYD GEORGE
The sixth paragraph of the Super-tax Regulations declares what shall be deemed sufficient service of a Super-tax notice. I cannot accept the suggestion in the second part of the question that the Regulation is not in proper form or that it should he annulled. As regards the third part of the question, in those cases in which the notices are returned to the Special Commissioners through the General Post Office on account of a change of address, steps are taken to serve the notice at the present address. I am unaware of any occasion calling for the action suggested in the fourth part of the question.