Income Tax (Hardship Cases)

Part of Oral Answers to Questions — National Finance – in the House of Commons at 12:00 am on 25 October 1949.

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Photo of Sir Stafford Cripps Sir Stafford Cripps , Bristol East 12:00, 25 October 1949

As explained by my right hon. Friend, the Financial Secretary to the Treasury, in reply to a Question by the hon. Member for Leominster (Mr. Baldwin) on 28th July last, the remission of tax on grounds of hardship is a matter for the Commissioners of Inland Revenue, who normally exercise their own discretion in individual cases but seek the approval of the Chancellor of the Exchequer for remissions of general application.