§ Mr. REESasked whether agricultural land included within the limits of a Parliamentary borough, of which the urban portion is a small proportion of the whole area, will be liable to Undeveloped Land Duty, because of any slight value it may possess over and above its agricultural value by reason of its proximity to such urban portion of such total area?
§ Mr. HOBHOUSEUndeveloped Land Duty wall be chargeable in any case which is not covered by the exemptions contained in the Finance Bill.
§ Mr. HOBHOUSEIt may press hardly, but I do not think unfairly.