§ Sir H. Williamsasked the Chancellor of the Exchequer the position under the Pay-as-you-Earn system of taxation in respect of a bonus or commission received after 6th April, 1944, in respect of a period prior to that date.
§ Sir J. AndersonTax must be deducted under Pay-as-you-earn from all remuneration paid on or after 6th April next, irrespective of the year in which the remuneration was earned. The basis of assessment for 1944–45 and subsequent years is, however, the earnings for the year of assessment, and in the type of case to which my hon. Friend refers any necessary adjustment would be dealt with in the final assessment after the end of the year.