The hon. and gallant Member for Holderness (Lieut.-Commander Braithwaite) was quite correct in his reference to the origin of this concession. It gave relief in the Finance (No. 2) Act of 1939 to individuals who, because of circumstances arising out of the war, found their income had diminished. The classic case was the man who had been in a good job or good way of business and found himself in the army on a private's pay and had to pay Income Tax in that year on the assessment for his income in 1938–39. Obviously things could not remain like that and the enactment to which the hon. and gallant Gentleman referred was instituted, very properly so. Year after year that concession has been carried forward until last year it was thought by my right hon Friend, and I think very properly, that two years after the war this concession must now come to an end. The hon. and gallant Gentleman based his desire to continue it not because the circumstances connected with the war were still continuing, but on the very hard weather we had earlier this year and the flooding which resulted from it.