HC Deb 13 May 1969 vol 783 c182W
31. Mr. Donald Williams

asked the Chancellor of the Exchequer if he will instruct the Inland Revenue to desist from the practice of issuing provisional assessments under Schedule D in the months of Angust and September within the year of assessment.

Mr. Diamond

Such assessments are made where experience suggests that they are advisable if payment of tax not in dispute is to be obtained by 1st January.