HC Deb 25 June 1918 vol 107 cc897-8W

asked the Chancellor of the Exchequer whether his answer in regard to the instructions contained in the confidential circular to surveyor of taxes, No. 46, as to the inequalities arising out of the application of Section 45, Sub-section (2), of the Finance Act, 1916, and Section 20, Sub-section (2), of the Finance Act, 1917, taken in conjunction with. Section 38, Sub-section (3), of the Finance (No. 2) Act, 1915, is to be taken to mean that legislation will be introduced before the final accounting period to adjust the inequalities at present existing; and, if so, in the meantime will he ensure that the Commissioners of Inland Revenue shall defer the collection of Excess Profits Duty from all who suffer from the application of the Sections referred to where deficiencies occur, instead of only to those who make application to the Commissioners of Inland Revenue for relief?


No, Sir; the question of introducing legislation on this subject cannot be effectively dealt with until the time comes to consider the measures necessary in connection with the termination of the duty.

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