HC Deb 26 November 1946 vol 430 cc242-3W
Sir W. Smithers

asked the Chancellor of the Exchequer when he will introduce legislation to provide for Schedule D taxpayers similar benefits of tax cancellation and remission as were granted by Clause 3 (3) of the Income Tax (Employments) Act, 1943, and by Clause 4 (1), (2) and (8) of the Income Tax (Offices and Employments) Act, 1944, to Schedule E taxpayers in the transition to the Pay As You Earn Tax Deduction Scheme in 1933–44.

Mr. Dalton

These Clauses were to prevent overlapping deductions of tax under Schedule E. There was no such overlap under Schedule D.