HC Deb 03 June 1907 vol 175 c266
Colonel R. WILLIAMS (Dorsetshire, W.)

To ask Mr. Chancellor of the Exchequer why owners farming their own land who have to pay income-tax under Schedules A and B can yet, when no profit is made, only get a refund under Schedule B

(Answered by Mr. Asquith.) An owner farming his own land and making no profit whatever, not even anything towards rent of the land farmed, can obtain relief from the tax assessed under Schedule A, in virtue of Section 23 of The Customs and Inland Revenue Act, 1890.