§ Mr. Bevanasked the Chancellor of the Exchequer what was the nature of the special arrangement made by the Treasury concerning the Income Tax liability of Mr. Claude Rains, the film actor, on the occasion of his visit to this country to make a film.
§ Sir J. AndersonWhile I am precluded by the secrecy that governs the assessment of taxation from affording any information in regard to the taxation liability of particular taxpayers, I can say that my hon. Friend is under a misapprehension in supposing that any special arrangement has been made by the Revenue authorities in this case. There is no power under the Income Tax Acts to modify in the case of individual taxpayers the liability imposed by the law.