INCOME TAX REASSESSMENT, SCOTLAND.

HC Deb 19 June 1922 vol 155 cc842-3W

Mr. LAWSON

asked the Chancellor of the Exchequer why Scotland is omitted from the provisions of the Finance Bill in regard to revaluation for the purpose of Income Tax, Schedule A?

Sir J. BAIRD

The re-assessment for the purposes of Income Tax Schedule A, to come into force for the year 1923–24, will of course embrace Scotland, but the modifications of procedure necessary to enable the work of re-assessment to be undertaken in England and Wales are not required in Scotland, where different conditions prevail. The provisions of Clause 22 of the Finance Bill do not therefore apply as respect the latter country.