CLAUSE 12.—(Provision as to Claims for Deductions.) (Hansard, 20 October 1909)

§ Sir W. ROBSON

moved to leave out all the words from the word "land" ["ascertaining the original site value of the land"] to the end of the Clause.

This is a very important extension of the exemption conferred by Clause 12. That Clause, hon. Gentlemen will remember, contains this provision: "A person shall not be entitled to claim any deduction for the purpose of ascertaining the site value of any land on any occasion on which any Increment Value Duty becomes payable, if the direction is one which could have been, but was not, claimed for the purpose of ascertaining the original site value of the land." As the Clause originally stood there followed the words—"or was one which could have been, but was not, claimed by that person or a predecessor in title of that person for the purpose of ascertaining the site value of the land on any previous occasion for the collection of Increment Value Duty in respect of the land." In other words, the Clause as it originally stood was not merely to ensure that all proper deductions should be claimed when the original site value was made, but there was a bar to any subsequent claim in respect of that land. It also barred claims which might have been put up by persons who had been in 369 possession of the land since the original site value was made, and those persons had omitted to claim the deductions which they might have claimed and which might have endured for the benefit of subsequent owners. We have struck out that limitation by omitting the words at the end of the Clause, "or was one which could have been but was not claimed by that person or a predecessor in title," etc.