§ Mr. SWANasked the Chancellor of the Exchequer whether, in the event of a married man who was assessed for Super-tax under Section 6 of the Income Tax Act, 1918, there was any power to assess the widow for Super-tax for the remainder of the Income Tax year subsequent to the death of her husband on her separate income if she had not been separately assessed previously; whether, in the event of a married woman being separately assessed and the joint income of husband and wife being liable to Super-tax and the husband dying, the widow, even though she was left at her husband's death with 1471W only her separate income of less than £100, would be liable to pay Super-tax for the year in which her husband died at the rate applicable to the joint income; and, if so, whether he would take steps to correct these anomalies during the current year?
Mr. CHAMBERLAINThe answer to the first part of the question is in the negative. The answer to the second part is in the affirmative, the case suggested by the hon. Member being governed by a recent decision of the High Court in Lady Wyndhamv. Commissioners of Inland Revenue. With regard to the last part of the question, I doubt whether it is possible as a matter of order to deal with this point in the Finance Bill, but an opportunity for considering it will arise when the Revenue Bill dealing with various recommendations of the Royal Commission on the Income Tax is introduced.