§ 58. Mr. LUNN
asked the Chancellor of the Exchequer how much of the £175,000,000 Excess Profits Duty and Munitions levy in assessment, but unpaid, at 1st January, 1920, in respect of accounting periods ended before 1st Januare, 1919, is under appeal or is contested by the firms assessed; how much of the amount is made up of payments which are to be made by instalments; how many instalments are allowed; and at what periods after the end of the accounting period the final payments are allowed to be made?
No analysis has been made of the arrears in question in the form desired by the hon. Member, and in view of the time and labour which would be involved, I cannot see my way to authorise the preparation of this in-formation. Payment by instalments is allowed by the Commissioners of Inland Revenue in cases where the facts justify the adoption of this course, and the terms of any such arrangement necessarily vary according to the circumstances and merits of each particular case.