§ Mr. GRETTONasked the Chancellor of the Exchequer if he can state the view taken by the Commissioners of Inland Revenue as to whether a brewery company, in making its return for assessment to Income Tax, Schedule D, may make a deduction for sums in respect of the increase in Licence Duties imposed by the Finance (1909–10) Act, 1910, which either by agreement with the licence-holders of houses held under any tying covenant, or, in default of agreement, by determination by the Commission6ers of Customs and Excise, such brewery company will by Statute be called upon to bear and pay out of revenue?
§ Mr. HOBHOUSEI can only refer the hon. Member to the reply which my right hon. Friend gave to him on the 14th instant. The deduction in cases of the nature referred to is primarily one for the decision of the District Commissioners of Income Tax.
§ Mr. GRETTONIs the right hon. Gentleman aware that the answer given on the 14th instant referred to the proposed reduction on account of the compensation charge and not to the subject referred to in this question?
§ Mr. HOBHOUSEI understand the point is purely a legal one and the matter is sub judice. It is on appeal to the House of Lords and until it is decided it is impossible to come to any decision or to answer the question.
§ Mr. GRETTONIs the right hon. Gentleman aware that the case which is sub judice is one which refers only to the proposed reduction on account of the compensation charge and has nothing to do with the subject of this question?
§ Mr. HOBHOUSEThat is the information which reaches me: I cannot give any other answer.