§ Sir J. MARRIOTTasked the Chancellor of the Exchequer whether his attention has been called to the continued use by the Board of Inland Revenue of Form No. 99, notwithstanding the repeal of Section 29 of the Finance Act, 1920, on which that form, now rendered obsolete, was based; and what action he has taken or proposes to take in the matter?
§ Mr. SNOWDENIt has evidently escaped the hon. Member's attention that the claims which are made on Form 99 may be preferred at any time within six years after the end of the year of assessment to which the claim relates. As the repeal of Section 29 of the Finance Act, 1920, took effect as from the 5th April, 1923, it follows that the forms in question will not become obsolete until the 5th April, 1929.
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