HC Deb 13 May 1872 vol 211 c652
MR. MUNTZ

asked Mr. Chancellor of the Exchequer, If any one paying an annual sum for the shooting over another person's property would have a right to deduct Income Tax from such payment?

THE CHANCELLOR OF THE EXCHEQUER

Sir, the rule is, that a person who lets an annual shooting should return the profits he makes on it under Schedule D, and the person who hires the shooting from him has no right to deduct income tax from the payment he made for it.