§ Mr. G. TERRELLasked the Chancellor of the Exchequer if he can state the rates of Income Tax and Excess Profits Duty levied in France compared as far as possible with the rates similarly levied here?
§ Mr. BONAR LAWI fear that it will not be possible to furnish this information before Prorogation.
§ Mr. ADAMSONasked the Chancellor of the Exchequer whether clerks whose income is of a fluctuating character can be allowed to take the three years' average for the purposes of assessment for Income Tax, as is the case with clerks in temporary employment?
§ Mr. BONAR LAWClerks in the employ of private firms are assessable under the rules of Schedule D on the basis of the three years' average. Employes of limited companies are assessable under Schedule E upon the earnings of the year of assessment but subject to the approval of the District Commissioners of Income Tax no objection is offered to the assessment of clerks and other persons employed in a similar subordinate capacity upon the three years' average.