§ 47. Sir J. Mellorasked the Chancellor of the Exchequer what action had been taken by the Commissioners of Inland Revenue in pursuance of Regulation 30 of the Income Tax (Employments) Regulations, 1950, before its rescission on 25th May, 1951; and, in view of the advice of the Law Officers that the regulation was ultra vires, what redress he proposes for persons adversely affected.
§ Mr. GaitskellIncome Tax debts of the type to which this Regulation applied had been recovered by the Commissioners of Inland Revenue as preferential debts in cases of bankruptcy, winding up, etc., in accordance with the terms of the Regulation. The Commissioners are arranging to make any necessary repayments as soon as practicable, on the basis of what would have been paid had the Regulation never been made.