§ 69. Sir Ian Fraserasked the Chancellor of the Exchequer if he will give details of the classes of taxpayer in whose cases arrears of Income Tax have been paid by taking into account their Postwar Credits.
§ Mr. JayThe only arrangement of the kind is that announced by my right hon. and learned Friend's predecessor on 29th October, 1946, under which arrears of Income Tax on salaries and wages for 1945–46 and earlier years are set off against the Post-War Credit for 1945–46.
§ 72. Mr. R. Harrisasked the Chancellor of the Exchequer if he will take steps to grant an allowance for income Tax purposes in respect of the work performed by wives of clergymen in connection with their husband's work.
§ 73. Mr. R. Harrisasked the Chancellor of the Exchequer if he will take steps to grant an allowance for Income Tax purposes in respect of the wear and tear to clothing caused by artificial limbs.
§ Mr. JayNo. Expenditure arising from individual circumstances of this kind is not a suitable subject for Income Tax relief.
§ 74. Mr. R. Harrisasked the Chancellor of the Exchequer if he will take steps to exempt from Income Tax interest on Post Office savings accounts in order to stimulate national saving.