§ 60. Mr. Nabarroasked the Chancellor of the Exchequer whether he is aware that the Income Tax law in its present state is unintelligible to the majority of tax payers; and, in view of the damaging effect of the complexity of Income Tax law upon industrial productive effort, exports, and personal endeavour, what steps he proposes to take to examine possibilities for simplification and reformation of Income Tax.
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§ Mr. Selwyn LloydI think that my hon. Friend's views are somewhat exaggerated. But I will be happy to consider any practical suggestions for simplification that may be put forward.