§ Mr. Liddallasked the Chancellor of the Exchequer whether, in view of the changed situation created by the recent legal decision that dividends are not liable to grossing for Surtax purposes if declared without deduction for Income Tax, he will introduce legislation to clear away the confusion arising out of the Cull case?
§ Sir J. SimonMy hon. Friend will not expect me to anticipate my Budget statement, but I may say that the matter to which he refers is receiving consideration.