Income Tax Act, 1952 (Bates v. Inland Revenue Commissioners) (Hansard, 6 July 1967)

HC Deb 06 July 1967 vol 749 c294W 294W

§ Lord Balniel
asked the Chancellor of the Exchequer whether he proposes to seek to amend Section 408 of the Income Tax Act, 1952, in the light of the decision reached in the case of Bates v. Inland Revenue Commissioners, 7th December. 1966.

§ Mr. MacDermot
No. The decision in this case was in accordance with the intention of the Section.