HC Deb 25 November 1930 vol 245 c1140W
Captain P. MACDONALD

asked the Financial Secretary to the Treasury whether it is the practice in Income Tax appeal cases to print and supply special copies of the Income Tax Acts for official use in such cases; how many copies have been printed and supplied for such purposes during the past 12 months; and what has been the cost?

Mr. PET'HICK LAWRENCE

All appellants to the House of Lords are expressly required by its Rules to furnish for its use 15 printed and bound volumes of the documents in the case and to include in them all material sections of any Act of Parliament intended to be referred to at the hearing. They are permitted however, to include King's Printers copies of the Acts, instead of printing the material sections, if this is more economical. In Income Tax appeals to the House of Lords it is much more economical to supply King's Printers copies of the Income Tax Act, 1918, than to print the material sections. The Crown has been appellant in six Income Tax cases in the past 12 months, and has therefore had to supply 90 copies of the Income Tax Act, 1918. They were not specially printed, and cost £18 in all.