§ Mr. BRIGGSasked the Chancellor of the Exchequer if he proposes to show any consideration to those firms who are only able to meet their payment of the Excess Profits Duty by overdrafts at their bankers and who are, in consequence, placed in a somewhat unenviable position?
Mr. CHAMBERLAINThe Commissioners of Inland Revenue have statutory powers to allow payment of Excess Profits Duty to be made by instalments in cases where they consider that circumstances justify the adoption of this course. The circumstances mentioned in the hon. Member's question are among those which would be taken into consideration by the Commissioners in this connection.