§ Mr. AUBREY HERBERTasked the Chancellor of the Exchequer whether there is any appeal, or means of obtaining rectification, in cases of incorrect assessments of Income Tax, if the objection to such assessment has not, as required by Law, through unintentional causes been made before the 30th of September in the year of the charge.
§ Mr. LLOYD GEORGEThe statutory conditions as to appeal against assessments include no reference to the 30th September. If, however, the hon. Member intends to refer to cases where the taxpayer has neglected to claim before the 30th September the lower rate in respect of earned income, I may remind him that in these circumstances the income is correctly assessable according to Statute at the full normal rate in force, and the question of rectification does not therefore arise.