HC Deb 29 February 1912 vol 34 c1679W

asked the Chancellor of the Exchequer whether he is aware that the Special Commissioners of Income Tax claim that the provisions of Section 66 of The Finance (1909–10) Act, 1910, which imposes the Super-tax, are retrospective in their operation, and that the Super-tax is chargeable upon incomes received during the year 1908–9, being the year before the Act came into force; and whether this claim has been made with his sanction?


I think my right hon. Friend is under a misapprehension. The Section in question provides that "for the purposes of the Super-tax the total income of any individual from all sources shall be taken to be the total income of that individual from all sources for the previous year." The basis of assessment therefore for Super-tax payable in respect of the year 1909–10 is the income received during the year 1908–09.