§ Mr. STAVELEY-HILLasked whether a deduction is allowed from the claim for Super-tax in the case of an estate on which the Land Tax has not been redeemed; and whether any corresponding deduction is allowed in cases where a sum is being paid for redemption?
§ Mr. LLOYD GEORGELand Tax, if paid by a landlord, is an admissible deduction in estimating the income of the landlord for assessment for the Super-tax. It 1257 should be borne in mind, however, that in those cases, in which the return for Super-tax is based upon the net value as assessed to the Income Tax Schedule A, this allowance will ordinarily have already been made. The capital expenditure referred to in the second part of the question is not an admissible deduction.