§ Sir W. DAVISON
asked the Financial Secretary to the Treasury whether he is aware of the representations which have been made by individual solicitors, and also by the Law Society, as to the in-convenience caused to solicitors by reason of the fact that an affidavit on Form C No. 6 for obtaining exemption from Income Tax on Exchequer bonds on behalf of persons resident abroad can only be made at three Inland Revenue offices in Great Britain, namely, at 83, Kingsway and Telegraph Street in London, and at Waterloo Place, Edin- 627W burgh; and whether he will make such alterations as may be necessary in the Treasury regulations dealing with the matter as will enable the necessary affidavits to be sworn in the ordinary way before a Commissioner for Oaths, as is already permitted in the case of persons resident abroad, who make an affidavit as to the whole of their income from all sources?
The normal procedure is for the owner of bonds himself to make the declaration and produce the bonds for inspection. Where a banker, solicitor or other agent is permitted to make a declaration on behalf of a client, the power to require production of the bonds can still less be dispensed with, and for this reason the declaration is normally required to be made at a head office of the Department. But a strict compliance with the regulation is not insisted on if in any case it would give rise to serious inconvenience.