§ Mr. BARNESasked the Chancellor of the Exchequer whether it is the practice in the event of no return of income being made by 30th September to charge Income Tax at the rate of Is. 2d. in the £ on an income which would only otherwise be assessed at 9d. in the £?
§ Mr. MONTAGUYes, Sir. The practice follows the law as expressly laid down by Section 19 of the Finance Act, 1907.