§ Mr. NIELDasked the Chancellor of the Exchequer whether he will amend the Budget or initiate separate legislation to improve the tribunal of the local Commissioners of Income Tax as at present constituted, so as to ensure the exercise of an independent judgment and discretion in relation to the appeals heard by them.
§ Mr. LLOYD-GEORGEI am unable to admit the implication contained in the hon. Member's Question; and I do not see my way to adopt his suggestion.