§ Mr. WHELERasked the Chancellor of the Exchequer whether, where persons served with notice by the Special Commissioners of Income Tax to make a 872W return for super-tax purposes are prepared to swear on oath that their total income for super-tax purposes is below the amount on which super-tax is charged, he will release such persons from the obligation to make a return of their incomes?
§ Mr. MASTERMANMy right hon. Friend does not see his way to accept the hon. Member's suggestion. It frequently occurs that through an incomplete understanding of the correct method of computing the income, returns of income under £5,000 are made in cases where, after investigation of the return, liability to the super-tax is found to exist.