asked the Chancellor of the Exchequer to what extent the extra-statutory wartime concessions given in the administration of Inland Revenue duties, of which a list was published in Command Paper 6559 of 1944, have now been withdrawn.
§ Mr. Dalton
I have had these concessions under review. In many cases they have ceased to be operative in the ordinary course of events and those relating to Excess Profits Tax end with the repeal of that tax. While other concessions will continue until further notice, I have decided that the following concessions in the White Paper respecting Income Tax and Death Duties shall he withdrawn as from the end of the current financial year:
§ To be withdrawn for 1947–48 and subsequent years:
§ The concessions set out in sub-paragraphs (iii) and (iv) on page 3 of the White Paper in favour of refugees (individuals and companies) and Allied shipping concerns temporarily resident in the United Kingdom because of enemy occupation of their home country.
§ The concession set out in paragraph 4 on pages 4 and 5 of the White Paper in favour of members of the Allied Mercantile Marine and Allied flying personnel who became based on ports or aerodromes id the United Kingdom because of the war.
§ To be withdrawn as respects deaths, occurring after 31st March, 1947:
§ The concession set out in sub-paragraphs (ii) to (vi) inclusive on page 19 of the White Paper in favour of property abroad of persons not domiciled 311W in Great Britain which was transferred to, or converted into property situated in, Great Britain by reason of the war.
§ The concession set out in paragraph 4 on page 19 of the White Paper under which interest in aspect of Estate Duty on personal or movable property might in certain circumstances be waived for a period.