§ Lieut.-Colonel HENEAGEasked the Chancellor of the Exchequer if his attention has been called to the fact that the form in which Schedule A taxation is available for the drainage authorities is not such that they can use it; and if he will take steps, on the coming into 1932W force of the Land Drainage Act, 1930, and the definite setting up of drainage authorities with their defined boundaries, to amend the way in which Schedule A taxation lists are shown, in order to avoid double valuations with their consequent expense?
§ Mr. P. SNOWDENNo, Sir, I have not had my attention called to any difficulties arising in this matter. The hon. and gallant Member will, of course, appreciate that the form in which assessments to Income Tax, Schedule A, are made is necessarily determined by the provisions of the Income Tax Acts, which, besides being of general application, are designed solely for the purpose of charging Income Tax.