Oral Answers to Questions — National Finance – in the House of Commons at 12:00 am on 18th July 1967.
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asked the Chancellor of the Exchequer what decision he has reached with regard to amending Section 408 of the Income Tax Act, 1952, in view of the comments in the Bates case.
I would refer the hon. Lady to the reply which I gave
on 6th July to the hon. Member for Hertford.—[Vol. 749, c. 293–4.]
Is the Financial Secretary aware that an opportunity has already passed to improve this Section in the Finance Bill? Why did he not take advantage of it then?
As I indicated in my former reply, we do not think that the Section is in need of amending, and the decision that has given rise to these suggestions was made in conformity with the policy underlying the Section.
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