HC Deb 26 February 1946 vol 419 c371W
Viscountess Davidson

asked the Chancellor of the Exchequer the amount involved in the cancellation of tax liability in respect of certain civil servants, railway employees and service personnel; and under what statutory authority this exceptional treatment has been authorised.

Mr. Dalton

Section 6 of the Income Tax (Offices and Employments) Act, 1944, cancelled certain arrears due from these taxpayers for 1942-43 and earlier years. The resulting loss of collectable revenue is relatively small.