§ Mr. McLarenasked the Chancellor of the Exchequer if he will describe the types of case in which tax is remitted by the Commissioners of Inland Revenue on grounds of equity.
§ Sir E. BoyleThese are largely cases in which the tax charged in an assessment cannot be reduced under provisions of the Income Tax Acts (because the assessment has become final and conclusive) but a smaller amount would have been chargeable under the law if all the relevant facts had been known at the time when the assessment was made. Where it appears to the Commissioners that it would be inequitable in all the circumstances of the particular case to enforce payment of the full amount, the difference is remitted.