§ Mr. COXasked whether land which has been developed by being built upon, under Clause 10 of the Finance Bill, means land upon which buildings have been erected; and, if not, what does it mean?
§ Mr. HOBHOUSEIt does not follow that land upon which buildings have been erected is land "which has been developed by being built upon." The question of some alteration of language is under consideration in connection with the case of greenhouses and also with that of land reverting to the condition of undeveloped land.
§ Mr. COXWill the right hon. Gentleman answer the latter part of my question—"if not, what does it mean?"
§ Mr. HOBHOUSEIt means, as denned in the Bill, "For the purposes of this part of this Act land shall be deemed to be undeveloped land if it has not been developed by being built upon."