Skip to main content

Clause 29—(Collection From Wife Of Tax Assessed On Husband Attributable To Her Income)

Volume 477: debated on Tuesday 4 July 1950

The text on this page has been created from Hansard archive content, it may contain typographical errors.

I beg to move, in page 26, line 17, to leave out "was brought."

The object of this Amendment and the next one, for which this paves the way, is to enlarge the scope of appeal. of a wife who has a notice served on her in respect of an assessment made upon her husband in respect of her income. It was argued during the Committee stage that the present limitation was too restricted, and these two Amendments enlarge the scope of appeals so as to make it open to the wife to take any point on appeal that she wants. The only requirement is that the appeal shall go to the same Special Commissioners or General Commissioners who may have heard the appeal of the husband.

Amendment agreed to.

Further Amendment made; In line 18, leave out from "assessment," to end of line 20, and insert:

"has been heard in whole or in part by the Special Commissioners, any appeal from the notice shall be an appeal to the Special Commissioners, and where an appeal against the original assessment has been heard in whole or in part by the General Commissioners for any division, any appeal from the notice shall be an appeal to the General Commissioners for that division."-[The Solicitor-General.]