§ Sir E. Erringtonasked the Secretary to the Treasury by what authority Income Tax inspectors apply for payments on account of tax due when assess 15W ments for excess rents have been appealed against and the amount due is not ascertainable until the end of the financial year.
§ Mr. BarberSection 63 (2) of the Income Tax Act, 1952, empowers the General or Special Commissioners of Income Tax to make orders for payment on account of tax assessed under Schedule D notwithstanding that an appeal is pending. In practice agreement is normally reached with taxpayers for the payment of sums on account16W without application to the Commissioners for a formal order.
§ Sir E. Erringtonasked the Secretary to the Treasury what proportion of returns of excess rents upon which assessments in excess of the previous years' returns have been made have been appealed against during the present financial year; and what proportion of such appeals have been successful.
§ Mr. BarberI regret this information is not available.