§ Lieut.-Colonel WEIGALLasked the Chancellor of the Exchequer what are the amounts of Super-tax assessed for the financial years 1917–18 and 1918–19 still unpaid?
Mr. CHAMBERLAINThe amounts of Super-tax assessed up to the 31st October, 1919, and still unpaid at that date are as follows:
£ For 1917–18 566,872 For 1918–19 1,851,055 It will be borne in mind that assessments can continue to be made for three years after the close of the year to which they relate. The greater part of the sum given as outstanding on 31st October is due to recent assessment. In other cases appeals are pending or duty is postponed under Section 50 of the Income Tax Act, 1918, and Section 15 of the Finance Act, 1919. Only a very small amount is outstanding in respect of undisputed claims prior to 1st January of this year.