§ Mr. PRETYMANasked the Chancellor of the Exchequer why, seeing that the Valuation Department has obtained through Form IV. particulars of the agreements showing the term for which any agricultural land is let, demands for Undeveloped Land Duty have been served upon owners of occupations entitled to exemption under Section 17 (5) of the Finance (1909–10) Act; and whether he will issue instructions that such claims shall not be made in future?
§ Mr. LLOYD GEORGEThe particulars asked for and given on Form IV. are in general insufficient to enable it to be determined to what extent the exemption contained in Section 17 (5) of the Finance (1909–10) Act, 1910, applies. Where the title to exemption is clear, no claim for duty is made; and therefore I do not think it necessary to issue any instructions of the nature suggested.