§ Mr. ELLIS DAVIESasked whether it is by the instructions of the Treasury that the Revenue authorities refuse to allow those entitled to be assessed to Income Tax at 9d. in the £ on earned incomes the benefit of that provision in cases where the claim to the abatement was not made before 30th September last year?
§ Mr. ELLIS DAVIESalso asked by what authority the Commissioners of Inland Revenue claim that a person otherwise entitled to be assessed to Income Tax at 9d. in the pound can be refused the benefit of that provision in cases where the claim for remission was not made before the 30th September, in view of the fact that payment of Income Tax, even at the higher rate, could not at that date, and for several months later, have been legally enforced?
§ Mr. HOBHOUSEI will answer these two questions together. The action of the Inland Revenue Department in this matter is in accordance with the provisions of the Finance (1909–10) Act, 1910, Section 65 (2), which re-enacts Section 19 (4) of the Finance Act, 1907. No Treasury instructions were required.