§ Sir W. BULLasked the Secretary to the Treasury if he will consider the advisability of making the rule symmetrical by allowing persons, if they feel so disposed, to make their Income Tax returns direct to the special commissioners under Schedule E, as is the case with the other Schedules, when there are obvious objections to the Income Tax returns being made locally?
§ Mr. ACLANDThe option of electing to be assessed by the Special Commissioners is confined to profits chargeable under Schedule D. Special considerations apply to this Schedule, and as I cannot see why there should be valid objection to making a return under Schedule E locally I fear I cannot undertake to propose the suggested alteration of the law.