§ Sir E. Graham-Littleasked the Chancellor of the Exchequer whether he is aware of the present inequitable operation of the Income Tax Acts with regard to the assessments in respect of salaried posts as laid down by Sub-sections (4) and (5) of Section 45 of the Finance Act, 1927, whereby it is entirely fortuitous as to whether the assessments over the period of employment are less than, equal to, or greater than the income actually received; and will he consider extending the relief given by Section 26 of the Finance Act, 1935, on a change of office when the employment is a full-time one?
§ Sir J. SimonI am not clear as to the circumstances which the hon. Member has in mind, but if he will give me particulars of any case in which he is interested, I shall be happy to look into it.
§ Sir E. Brocklebankasked the Chancellor of the Exchequer in what circumstances and under what conditions any deduction from the personal allowance is authorised?
§ Sir J. SimonI am not sure what point my hon. Friend has in mind, but if he will let me have further particulars I will have inquiries made and communicate with him.