HC Deb 18 August 1909 vol 9 cc1482-3

No duty under this Part of this Act shall be charged in respect of land or any interest in land held by any person or body of persons carrying on any undertaking or institution without any view to the payment of any dividend or profit out of the revenue thereof, for purposes which in the opinion of the Commissioners are public purposes or charitable purposes, while the land is occupied and used by that person or body for those purposes, but nothing in this section shall prevent the collection of Increment Value Duty where any such land is sold or ceases to be occupied or used for the said purposes.

Mr. LLOYD-GEORGE

I beg to move that this Clause be postponed.

Motion agreed to.