asked the Chancellor of the Exchequer what further question relating to business expenses he proposes to add to those already contained in Inland Revenue form P.11D.

I have no statement to make on this matter at present.

Will the hon. Gentleman bear in mind that this form relating to business expenses contains about 100 lines of closely written questions relating to travel, meals, cars, houses, goods, services, servants, education, sporting facilities—apparently grouse moors, which are already heavily taxed—and that there is a penalty of £500 for evasion? In view of what the hon. Gentleman said in reply to Question No. 4 and as there is surely very little scope for evasion because of the efficiency of the tax collectors, what possible further revenue does he hope to get from this source?

I note the complaints which the hon. Gentleman has made against this form, which rests on Sections 160 and 168 of the Income Tax Act, 1952, from which one draws the conclusion that the previous Government thought that the form was necessary.