§ CAPTAIN PRETYMAN (Suffolk, Woodbridge)I beg to ask the Chancellor of the Exchequer whether any test case, raising the points referred to in the questions put to him in this House on 3rd July last as to the proper interpretation of Section 2, Sub-Section (1) (b) of the Finance Act, 1894, has 1548 yet been decided or is ripe for hearing; and, if not, can he hold out any hope of obtaining the decision of the Courts of Law within a reasonable time?
§ THE CHANCELLOR OF THE EXCHEQUERNo case has yet arisen in which it has been found possible to raise before a Court of Law the points referred to in the question addressed to me by the hon. Member in July last. Special instructions have been given to the authorities of the Inland Revenue to watch every case and to arrange at the earliest possible moment to obtain a legal decision upon the points in question, and I will take care that the hon. Member is informed of any cases in which it may seem probable that the questions can be raised.