asked the Chancellor of the Exchequer if he is aware that many manufacturers are being pressed by the Government for payment of tax which they find it impossible to pay owing to the delay in receiving payments due from other Government Departments; and if he will give direction that in such cases they shall not be pressed for payment.

I do not consider that any such general direction is necessary. But the Commissioners of Inland Revenue have regard to any representations by the taxpayer such as those to which my hon. Friend refers, and, according to the facts of the particular case, have power to allow the taxpayer all reasonable latitude in meeting his liability.