§ Sir W. SUGDENasked the Chancellor of the Exchequer how many cases have been brought under review of the Special Commissioners for Income Tax under Section 21 of the Finance Act, 1922, in each year since the Section came into operation; and the amounts which have have accrued to the Revenue in each respective year as a result of the decision of the Special Commissioners under the powers vested in them by that Section?
§ Mr. McNEILLThe information desired by my hon. Friend is not available. The total duty recovered to date by application of the provisions of the Section is in the region of £350,000: in addition account must be taken of the indirect effects of the legislation in preventing the adoption of measures of tax avoidance which, but for its existence, would have been attempted.