§ Mr. HARMOOD-BANNERasked whether, having regard to the decision of the courts in the case of the Great Northern Railway Company v. Great Central Railway Company, reported in the Railway and Canal Traffic Cases, Volume 10, page 275, it is quite clear that the word "individuals" in Clause 47 of the Finance Bill, relative to Super-tax, does not include a corporation?
§ Mr. HOBHOUSEThe Commissioners of Inland Revenue are advised that it is clear that the word "individuals" in Clause 47 of the Finance Bill does not include a corporation.