Mr. CATHCART WASONasked the Chancellor of the Exchequer whether, in view of the principle established in Section (2), Clause 30, of the Finance Bill that no increased value arising from profits not derived from the sale of intoxicating liquors shall be taken into consideration in estimating compensation payable, he will apply the same principle to residential hotels in Scotland, which are largely seasonal?
§ Mr. HOBHOUSESection (2) of Clause 30 of the Finance Bill applies to all fully licensed premises and on-beer houses as "if they were premises in respect of which compensation was payable" under the Licensing Act, 1904. The sub-clause, therefore, applies to residential hotels which are fully licensed premises in Scotland.
Mr. CATHCART WASONasked the Chancellor of the Exchequer if his attention has been directed to the construction placed on Section (3), Clause 30, of the Finance Bill; and whether the particulars required to be furnished to the Commissioners are to be used with the view of increasing the annual value on the actual rates paid?
§ Mr. HOBHOUSEMy right hon. Friend does not understand what construction my hon. Friend refers to in the first part of this question as having been placed on Section (3) of Clause 30 of the Finance Bill, and, perhaps, he would be good enough to communicate with him further on the subject.