§ 58. Mr. Higginsasked the Chancellor of the Exchequer whether it is the Government's intention that form R62 shall continue to be used by banks for any interest paid to them and that the decisiton on whether it is allowable for tax purposes will be the responsibility of the Inland Revenue.
§ Mr. TaverneA new form of certificate will be needed for claims to relief under the Finance Bill. It will be for the Inland Revenue to decide whether a claimant has proved his title to relief, subject to the usual rights of appeal.