asked whether the assessment to Income Tax for 1914–15 on income from possessions will be based on the average income which accrued due in each of the three preceding years?

I think this is the question which was put to me yesterday.

Is the right hon. Gentleman aware that my question yesterday referred to incomes actually received, whereas this refers to income accrued due, and is it not the fact that income which accrues due is not paid until the following tax year?

I will consider the point, but I was under the impression that it was practically the same question.

I will ask the same question on Monday.