HC Deb 10 June 1912 vol 39 c655W

asked the Chancellor of the Exchequer whether he is aware that the Special Commissioners for Income Tax are issuing assessments for Super-tax for the present financial year, to be returned within twenty-eight days; and whether, since the Finance Bill for the present financial year is not yet introduced, the Commissioners can demand the return of these assessments within twenty-eight days from the date of issue?


No assessments to Super-tax for the current year have yet been issued. If the hon. Member has in mind the issue of the usual notices requiring returns to be made for the purpose of Super-tax, the answer to the second part of his question is in the affirmative; the point was decided in Bowlesv. The Special Commissioners.