§ Mr. Bodyasked the Chancellor of the Exchequer in what circumstances and under what provisions he requires income tax to be paid before the income itself is received.
§ Mr. NottThis situation could occur where the charge is on the income of the current year or is assessed under Schedule D on other than a cash basis or is on an estimated amount. In such circumstances the Inland Revenue can defer collection where payment in full on the due date would result in undue hardship.