§ VISCOUNT BLEDISLOEasked Her Majesty's Government when they propose to introduce legislation to review the penalty sections contained in the Income Tax Act, 1952, bearing in mind that in the recent case of Inland Revenue Commissioners v. Hinchy, 1960 [2 W.L.R. 448] Lord Radcliffe at page 466 expressed himself as follows:
Such a review has been called for both in the Report of the Income Tax Codification Committee and in the Final Report of the most recent Royal Commission on Income Tax, and the recommendation has no doubt reached the destination usually reserved for advice invited by Governments from such committees.
§ THE EARL OF DUNDEEMy right honourable friend the Chancellor of the Exchequer has announced that he is making a full review of these provisions, but my noble friend will appreciate that at this juncture I cannot make any statement as to his intentions with regard to legislation.
House adjourned at five minutes before seven o'clock.