HC Deb 03 February 1954 vol 523 c49W
104. Mr. D. Jones

asked the Chancellor of the Exchequer the qualifications for appointment as local Commissioners of Income Tax; and the date on which such qualifications were laid down.

Mr. Boyd-Carpenter

The qualifications are the possession of real or personal estate as set out in Part III of the First Schedule of the Income Tax Act, 1952. These qualifications appeared in the Income Tax Act, 1842.