§ Mr. PIKEasked the Chancellor of the Exchequer if his attention has been called to the effect of Rule 1 of No. 7 of Schedule A of the Income Tax Act, 1918, which compels tenants of property to be responsible for debts due to the Inland Revenue Commissioners from the owner of such property; and whether he will give consideration to the amending of the Act so that the debtor will be responsible for his own debts and liable to distraint upon his residence, wherever situate, in the event of default?
§ Mr. HORE-BELISHAI am aware of the rule in question. A tenant has, however, a right to deduct the tax on payment of his rent, and I see no reason for any alteration of the law.