§ Sir HENRY KIMBERasked what is to be considered within the intention of the Finance Bill, as the site of offices, flats, or chambers above the ground floor of buildings, and are they to be considered an interest in the land; if so, how are they to be valued; and are the Increment Duty and the Reversion Duty to attach to leases of such premises, either against the freeholder or the long leaseholder, or both?
§ Mr. LLOYD-GEORGEIt is not proposed to treat offices, flats, or chambers above the ground floor of buildings as an interest in land.