§ Mr. K. Lewisasked the Chancellor of the Exchequer if he will review the penalty Sections of the Tax Acts of 1803–06, with a view to making proposals for bringing them up to date as suggested both in the Report of the Income Tax Codification Committee and the Final Report of the Royal Commission on Income Tax.
Mr. AmoryI would refer my hon. Friend to the Answers given on 25th February by my hon. Friend the Financial Secretary to the Treasury to my hon. Friend the Member for Portsmouth, Langstone (Mr. Stevens) and the hon. Member for Ipswich (Mr. Foot).