HC Deb 03 August 1939 vol 350 c2631W
Colonel Nathan

asked the Chancellor of the Exchequer whether, in view of the complex changes made in Income Tax law since the Report, after nine years' labour, of the Committee on Income Tax, he will set up another or reconstitute the same committee for the purpose of bringing the Report up to date and of proposing immediate legislation to codify and simplify the law as to Income Tax as recommended by the committee?

Sir J. Simon

I fully appreciate the importance of a complete codification of the Income Tax law as soon as is practicable. So long, however, as the present pressure of affairs continues, I can see no possibility of finding sufficient Parliamentary time to deal with legislation on this complicated subject.