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Income Tax Claims (Time Limits)

Volume 463: debated on Wednesday 13 April 1949

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asked the Chancellor of the Exchequer whether he is aware that the withdrawal, as from 6th April, 1948, of the concession contained in Command Paper No. 6559 of 1944, under which the Inland Revenue authorities granted in appropriate cases an extension of the 12 months' time limits laid down in the Income Tax Acts for making certain claims, has caused serious difficulty to many accountants in view of pressure of work and shortage of staff and whether he will renew this concession for a further period.

Yes. I am prepared to authorise an extension of this concession as regards the time limits in question for claims made before 6th April, 1950.