§ Sir R. SANDERSasked the Chancellor of the Exchequer what have been the receipts from Income Tax under Schedule B in each of the last five financial years?
Mr. SAMUELUnder the present system of graduation and differentiation of the Income Tax, the personal allowances, deductions and reliefs are related, not to the various sources of income charged under each schedule, but to the total income of the taxpayer. Therefore the total yield cannot be divided between the respective schedules.