HC Deb 30 July 1912 vol 41 c1830
25. Mr. NEWDEGATE

asked whether the owner of a small holding bought from a county council who is, under the provisions of Section 12 (1) (d) of the Small Holdings and Allotments Act, 1908, precluded from erecting more than one dwelling-house on his land, is liable to be charged with Undeveloped Land Duty in respect of his land?

The FINANCIAL SECRETARY to the TREASURY (Mr. Masterman)

So far as I am aware no case has arisen in which there is a liability to Undeveloped Land Duty in respect of land such as that to which the hon. Member refers, and, having regard to Sections 17 and 18 of the Finance (1909–10) Act, 1910, relating to exemption from Undeveloped Land Duty, it would seem unnecessary to provide for such cases.