Major BARNESasked the Chancellor of the Exchequer why rebates on Income Tax under the new Finance Act are being 1978W dealt with first by the Special Commissioners of Income Tax at York House, Kingsway, London, and afterwards by His Majesty's inspectors of taxes in the local districts; if this involves a multiplication of officials; and why is it necessary to first issue Form No. 360/S.C. in London, and then remit under No. 358/S.C. the case to the locality?
Mr. CHAMBERLAINThe hon. and gallant Member is under a misapprehension. The procedure to which he refers, which is adopted only in the case of persons assessable to Super-tax, secures an economy of labour and at the same time aims at ensuring that the Income Tax allowances and reliefs to which they are entitled are given with the minimum of trouble to the taxpayers concerned. Indeed, the arrangement has worked so smoothly that the use of Form, 358/S.C. has been found to be unnecessary and has now been discontinued.
§ Mr. REMERasked the Chancellor of the Exchequer when he intends to introduce a Bill to carry out the recommendations of the Royal Commission on Income Tax; and whether it is his intention to carry it into law this year?
Mr. CHAMBERLAINI am not in a position to add to the reply which I gave on this subject to my hon. Friend the Member for Wood Green (Mr. G. Locker-Lampson) on the 21st instant.