§ Sir R. CLOUGHasked the Chancellor of the Exchequer the number of prosecutions of defaulting Income Tax payers assessed on a quarterly basis during the period since the adoption of the last Budget; and whether the authorities before initiating them take into consideration the present circumstances of the debtors who may be unemployed?
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Mr. YOUNGThe information asked for in the first part of the question can only be obtained by a special investigation which, in view of the time and expense involved, I am not prepared to authorise. With regard to the second part of the question, I would remind my hon. Friend that as has been repeatedly stated in this House, it is the practice under existing instructions not to proceed for the recovery of arrears of Income Tax in summary proceedings in the case of taxpayers who are known to be out of employment and in consequence unable to pay the sums due.