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Income Tax

As I said earlier, I wanted to introduce a system that was simple, that was quick to get on to the statute book, and that, above all, was quick to get the money into the hands of as many taxpayers as possible. The problem with the sort of scheme to which the hon. Lady refers—a rebate scheme, because that is the only way in which one could do individual calculations—is that it would be cumbersome and complicated. I suspect that if we set it up, she and her party would be the first to criticise it.