§ Mr. PRETYMANasked whether an owner who is unable to develop his land owing to the Local Government Board's delay in approving a sewerage scheme is still chargeable with Undeveloped Land Duty, or whether he can be relieved from that duty until a scheme is approved?
§ Mr. HOBHOUSEThere is no provision for relieving an owner from any specific charge of Undeveloped Land Duty which may arise by reason of the circumstance alluded to. Such a circumstance, however, if it reduces the market value of the land, may equally operate to reduce or even, to extinguish the liability to duty.