§ Mr. ARTHUR ALLENasked the Chancellor of the Exchequer whether any appeal is intended to be allowed in cases in which the Commissioners of Inland Revenue have refused to refer a case to the Board of Referees under Clause 38 of the Finance Bill?
§ Mr. McKENNAThe Bill requires a reference to be made to the Board of Referees if aprima facie case is made out to the Commissioners. I see no necessity to provide for an appeal in such circumstances.