§ Sir C. KINLOCH-COOKEasked the Financial Secretary to the Treasury whether he can say in how many cases 1736W Excess Profits Duty was assessed upon the basis of the percentage standard, and what was the total amount of money so assessed and claimed; in how many cases Excess Profits Duty was assessed upon the make-up to the guaranteed standard, and to the special or substitute profits standard, and what was the total amount of money so assessed and claimed; and can he say under what Acts and Clauses the Commissioners of Inland Revenue were authorised to make such assessments and claims?
Mr. GUINNESSI regret that the figures asked for by the hon. Member are not available. As regards the last part of the question, the charge of Excess Profits Duty was imposed by the Finance (No. 2) Act, 1915, and continued in subsequent Finance Acts up to and including 1921.