Income Tax Act, 1952 (Section 458)

HC Deb 28 January 1969 vol 776 cc286-7W

Mr. Dance

asked the Chancellor of the Exchequer why the Commissioners of Inland Revenue have not operated the provisions of Section 458 of the Income Tax Act, 1952, whereby they may consult the Secretary of State for Education and Science on the question whether any income is income arising from a scholarship.

Mr. Harold Lever

Because there have been no cases since the law took its present form in 1964 in which the Commissioners thought that such consultation would help in resolving the point at issue.