Income Tax Act, 1945 (Appointed Day)

HC Deb 23 August 1945 vol 413 c835W

Captain Marples

asked the Chancellor of the Exchequer whether, in view of the need to raise without delay industrial production, he will now name the day on which it is proposed to bring into force the provisions of the Income Tax Act, 1945.

Mr. Dalton

The "appointed day" on which the provisions of the Income Tax Act, 1945, come into force is defined in Section 68 (1) of that Act as such day as Parliament may determine. Further legislation is therefore necessary for the determination of the appointed day, and the matter is one with which I hope to deal in my Budget statement in the autumn.