§ Mr. GIBSON BOWLESasked 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 them selves?
§ Mr. LLOYD GEORGEThe answer to this Question appeared in the OFFICIAL REPORT for Friday, 1st July—Col. 1291.
§ Mr. CARLILEasked the Chancellor of the Exchequer if he will state (1) for what purpose, connected with the Super-tax or otherwise, is information of the names of the occupiers required under direction (B) on page 2 of the Return for Super-tax, more particularly in the cases of cottages and allotments of which the owner, and not the occupier, is the person assessed for Property Tax on the annual value; (2) whether he will state which of the occupiers, in the cases of weekly properties and tenement houses, is to be returned under Direction (B) on page 2 of the Return for Super-tax; and whether any, and, if so, what benefit will accrue to the Treasury from the mass of such information obtained at considerable expense and trouble to the taxpayers?
§ Mr. LLOYD GEORGEI may refer the hon. Member to my statement made in the House on the 22nd ult., in which I dealt with the whole question of the particulars required in connection with Returns of income for assessment to the Super-tax.