asked the Chancellor of the Exchequer whether he is prepared to propose any remedy to overcome the hardship suffered by certain taxpayers who, under Section 3 (2) of the Income Tax(Offices and Employments) Act, 1944, have borne tax under the Pay As You Earn system in respect of income earned is the Year ended 5th April, 1944, and which they cannot normally recover until the employment ceases or a Year arises in which no income is earned.