HC Deb 16 March 1925 vol 181 cc1871-2W

asked the Chancellor of the Exchequer whether legislation will be introduced abolishing the three years' Income Tax average and substituting therefor an assessment based upon the previous year's ascertainment?


I am not in a position to make any statement on this matter at present. But I am advised that it would not in any event be practicable to bring such a change into operation until the year following the one in which it may be approved by Parliament.