HC Deb 04 August 1914 vol 65 cc1916-7W

asked the Chancellor of the Exchequer whether his attention has been called to the provisions of the new French Income-tax law relating to married persons and cases where more than one person is maintained in a household; and whether he will lay a translation of the French law upon the Table of the House as a Parliamentary Paper?


The answer to the first part of the question is in the affirmative. I understand that a copy of the law referred to will be available in due course in the Library of the House.


asked whether the assessment to Income Tax for 1914–15 on income from possessions will be based on the average income which accrued due in each of the three preceding years?


Income Tax in the case referred to in the question is calculated on the average amount of income "arising" or "accruing" during the three preceding years, irrespective of the amount of income which "accrued due," or, in other words, became payable, during that period.