§ Colonel APPLINasked the Chancellor of the Exchequer whether a person in receipt of a salary of £4,000 a year in addition to his private income, and who is liable for Surtax and Super-tax on his total income in 1928, will be assessed for 1929 on his 1928 income, and if he will be charged Super-tax and Surtax on his assessment, even though he may no longer be in receipt of his salary of £4,000 in 1929.
§ Mr. CHURCHILLNo, Sir. If the person in question vacated the office before 6th April, 1929, he would not be assessed for the year 1929 either to Income Tax or to Surtax on the salary attaching to it, as he would have ceased to possess this source of income.