§ 41. Sir H. Butcherasked the Chancellor of the Exchequer whether his attention has been drawn to the comments of learned judges in regard to the obscurity of Section 25 (3) of the Income Tax Act, 1952, and of Rule 7 of the Ninth Schedule to the same Act; and whether he will introduce amending legislation during the passage of the Finance Bill now in Committee of the whole House, having regard to the recommendations of the Royal Commission on assessment of penalties and allowances for expenses.
Mr. AmoryI am aware that there has been judicial comment on the provisions to which my hon. Friend refers, but I think it would be premature to give my views on matters which may be the subject of debate in the near future.