§ 38. Mr. Houghtonasked the Chancellor of the Exchequer if he will state the number of cases in which penalties have been imposed under Sections 18, 25, 26, 27, 28, and 29, respectively, of the Income Tax Act, 1952, during the past 10 years.
Mr. AmoryI regret that information is not available as to the number of cases under Section 18 or, as respects personal returns, under Section 25. The answer as regards Sections 26, 27 and 29 is None; and. as regards Section 28, nine.