§ Sir C. OMANasked the Chancellor of the Exchequer whether Income Tax payers who have paid up on 1st January or 1st July the larger part of their tax due, and who offer to pay the remaining smaller part on or before 24th March or 28th September, can be allowed that term of grace for the second payment?
§ Mr. BALDWINIt is impossible to lay down any hard and fast rule in the matter referred to by my hon. Friend, which has necessarily to be considered on the facts of each individual case. In this connection I would refer my hon. Friend to a replay given on this subject to the hon. Member for Romford (Captain Martin) on the 20th February. I am sending him a copy of that reply.