§ 63. Mr. Nabarroasked the Chancellor of the Exchequer how many claims were made in 1960 for maintenance relief, to be set against Schedule A Income Tax assessments, in respect of premiums paid on fire, storm, tempest and flood insurance policies covering domestic hereditaments.
§ Sir E. BoyleI regret that this information is not available.
§ 65. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware of the widespread difficulties of owner-occupiers of dwelling houses in comprehending the state of the law concerning the five years' average when making Income Tax Schedule A maintenance claims; whether he will now allow a single year basis. with surplus expendi-
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§ Mr. BarberThe monthly receipts of Pool Betting Duty on greyhound totalisator bets for 1959 and 1960 were:
— 1959 1960 £ £ January 389,195 365,228 February 342,303 382,340 March 415,057 517,476 April 570,879 504,051 May 547,132 551,416 June 536,280 694,431 July 668,639 577,647 August 605,404 724,052 September 556,488 552,916 October 515,767 467,418 November 391,260 473,130 December 464,078 436,166 6,002,482 6,246,271 The monthly receipts of bookmakers' Licence Duty for the calendar years 1956 to 1960 were:
ture carried to credit of claims in succeeding years as a simplified method; what would be the cost of such reform in terms of revenue yield or otherwise; and whether he will make a statement concerning simplification of the five years' average.
§ Sir E. BoyleI have no evidence that the five years' average is not understood. I regret that it is impossible to estimate the cost of my hon. Friend's suggestion.