§ MR. M. BIDDULPH (Herefordshire, Ross)I beg to ask Mr. Chancellor of the Exchequer if he will take steps to remedy the omission in the existing law of any provision to enable a landlord to claim repayment of Income Tax, Schedule A, assessed upon his farms in hand (on proof of no rent or profits having been made) in the same way as he can claim reduction or repayment of Income Tax, Schedule A (Form 192), in respect of any rent remitted to any of his farm tenants?
§ THE CHANCELLOR OF THE EXCHEQUERI do not quite understand in what the defect in the law to which the questioner refers, consists. If a landlord who bonâ-fide farms his own land, makes no rent or profit, which I am afraid is often the case just now, he can can obtain repayment of Income Tax, Schedule A, under Section 23 of the Customs and Inland Revenue Act 1890.
§ MR. BIDDULPHI have applied at Somerset House, and they have declined to grant me any relief.
§ THE CHANCELLOR OF THE EXCHEQUERIf I find out that my hon. Friend has not made a profit on his farm, I will see that he gets his money back again.
§ MR. BIDDULPHI have all my accounts.