§ Major GLYNasked the Chancellor of the Exchequer whether, if application be made by any public company, notably a railway company, to the Treasury to obtain a clear definition of the exact range of people in its employment who fall for assessment under Schedule D and Schedule E, such an answer can be given as will remove the misconceptions founded upon the decision of the House of Lords in the case of the railway clerk, Mr. W, H. Hall, and the reasons advanced by the Chancellor of the Exchequer in refusing to accept an Amendment to the Finance Bill, Clause 15, at the end of Sub-section (6)?
§ Sir J. BAIRDUnder the provisions of Clause 18 of this year's Finance Bill, all2100W Employés become assessable to Income Tax on one common basis under Schedule E. The Bill thus removes the serious want of uniformity that has previously existed in the treatment of various classes of employés. As regards assessments for years prior to the current year 1922–23 still to be made upon employés who have hitherto been assessed under Schedule E but who might possibly be affected by the decision of the House of Lords in the case of Mr. W. H. Hall, I would refer to the provisions of Sub-clause (6) of Clause 18. My hon. and gallant Friend will appreciate that in these circumstances the question of discriminating, in 'the manner suggested, between the employés of a company for Income Tax purposes does not now arise.