Sir R. Taster
asked the Chancellor of the Exchequer by whose authority the Board of Inland Revenue issued the instructions contained in document A.2.
§ Sir J. Anderson
I would remind my hon. Friend that the Commissioners of Inland Revenue are charged by law with the care and management of all inland revenue duties and that they are the authorities appointed by law to raise assessments to the Estate Duty. It is the general practice of the Commissioners to issue with all forms of return for taxation purposes, leaflets containing explanatory notes of the matters to be taken into account in completing the return. The form A.2. to which my hon. Friend refers is no more than an explanation for the information of the person completing the Estate Duty affidavit of the relevant statutory provisions in accordance with which the affidavit must be made.