§ Mr. Wyattasked the Chancellor of the Exchequer whether he has any statement to make about the charging of the Special Contribution in Northern Ireland.
§ Sir S. CrippsThe question whether under the terms of the Finance Act, 1948, the Special Contribution extends to Northern Ireland has been under consideration by the Law Officers. The technical position is very complicated, and while there are substantial arguments, including the existence of express references in the Act to Northern Ireland, which support the view that the Contribution applies in that country, there are other arguments, which the Law Officers are inclined, on balance, and with hesitation, to prefer, that support the contrary view. It is clearly undesirable that this matter should be the subject of prolonged and costly litigation and I intend, in the next Finance Bill, to lay proposals before Parliament to remove any doubts and make it clear that the Contribution applies throughout the United Kingdom including Northern Ireland. Meantime in accordance with the view hitherto held, assessments to contribution will continue to be made in Northern Ireland. It will, of course, be open to any individual in Northern Ireland, if he thinks fit, to give notice of appeal against the assessment made on him. He can then either pay6W the Contribution subject to his appeal and so save himself interest, or he can have his Contribution held over in the knowledge that if his assessment is confirmed interest will be payable from 1st January, 1949. The Inland Revenue are proposing to tell each individual concerned in Northern Ireland what the position is.