§ Mr. CHIOZZA MONEYasked the Chancellor of the Exchequer, with reference to the official statement that the assessment
1102Wof only £130,000,000 to Super-tax in 1909– 10 is not to be attributed to incompleteness of assessment, if he will state if the Super-tax assessments have not yet been investigated; and, if so, how the Inland Revenue authorities can decide that the Super-tax assessments of 1909–10 are complete?
§ Mr. LLOYD GEORGEThe reply to my hon. Friend's question is that under the Finance (1909–10) Act, 1910, all assessments are made subject to the provisions of Section 72 (7), which authorises the making of additional or amended assessments, where necessary, within three years after the expiration of the year of assessment.
§ Mr. CHIOZZA MONEYasked the Chancellor of the Exchequer if he will explain whether the £130,000,000 stated to be the sum assessed to Super-tax in 1909–10 is the
total aggregate income of the Super-tax payers, or that aggregate less the £3,000 per taypayer not taxed under the Super-tax provisions?
1103W
§ Mr. LLOYD GEORGEThe figure represents the total aggregate income before the deduction of the £3,000 abatements.