§ 39. Mr. Wintertonasked the Chancellor of the Exchequer whether he will bring in legislation in the next Budget to remove from the Board of the Inland Revenue its power to levy any retrospective income tax or surtax demand in cases resulting from its own oversight or error.
§ Mr. Patrick JenkinNo. Following recommendations from the Select Committee on the P.C.A., the Government last year reviewed their practice and extended the category of case in which relief is given on hardship grounds.