HC Deb 19 September 1940 vol 365 c210W
Mr. Denville

asked the Chancellor of the Exchequer whether he will cancel all Income Tax demands on property evacuated or closed by Government order until such times as the Order is no longer in force?

Sir K. Wood

I could not adopt my hon. Friend's suggestion. Any question of relief from or postponement of payment of Income Tax, Schedule A, must be determined by reference to the facts of the particular case concerned. If the property is void and no rent is payable relief would automatically be given.