§ Mr. POTTSasked the Chancellor of the Exchequer whether legislation will be introduced abolishing the three years' Income Tax average and substituting therefor an assessment based upon the previous year's ascertainment?
Mr. GUINNESSI am not in a position to make any statement on this matter at present. But I am advised that it would not in any event be practicable to bring1872W such a change into operation until the year following the one in which it may be approved by Parliament.