§ 57. Mr. Meacherasked the Chancellor of the Exchequer what is the size of the tax demand below which it is regarded as unprofitable for the Inland Revenue to pursue a claim and the sum is therefore remitted.
§ Mr. Patrick JenkinThe amount of tax liability which may be remitted on the ground that the amount recoverable would not be sufficient to justify the cost of proceedings will depend on the facts of the case.