§ Mr. G. LOCKER-LAMPSONasked the Chancellor of the Exchequer whether, since a claim for repayment of Income Tax by a woman living with her husband cannot be made until the end of the year of assessment, he will extend the time under which notice may be given?
§ Mr. BALDWINAs my hon. Friend will recall, the time limit within which applications for separate assessment in such cases can be made was fully discussed in connection with the first Finance Bill of 1914, and it was felt that an extension of the date was precluded on practical grounds.