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Orders of the Day — Clause 16. — (Assessment and Collection of Tax Under Case Viii.)

Part of the debate – in the House of Commons at 12:00 am on 16th May 1963.

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Photo of Mr William Clark Mr William Clark , Nottingham South 12:00 am, 16th May 1963

I beg to move, in page 13. line 32, at the end to insert: Provided that tax charged under any assessment shall not be collected to the extent that the person assessed can show to the satisfaction of the surveyor that it will exceed tax on the rents or receipts to which the person has or will become entitled in the year of assessment. I apologise for bringing the Committee back to the arid wastes of Schedule A. This is a simple Amendment. The Economic Secretary referred to it earlier. All that the Amendment seeks to do is to give the taxpayer the right to make a payment on account where his income under Case VIII has decreased during the year. It is on an actual basis and the income will be based on the previous year's assessment adjusted on the preceding 5th April, but there should be a right in the Bill for the taxpayer to obtain a reduction where the amount of property from which he is deriving an income has altered in any way.