§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether he is aware that prior to 1968 lawyers who retired were allowed to receive arrears of fees due on a tax-free basis, and that some who availed themselves of this are now returning to the law, or taking up other employment; and whether he will take steps to make them liable to repayment of tax due when recommencing paid employment of any sort.
§ Mr. TaverneThe 1968 legislation was not retrospective, and my right hon. Friend has no proposals for making it so.