§ 38. Mr. NEWMANasked whether the Commissioners claim that Undeveloped Land Duty is payable on sites which are held in trust for the erection thereon of places of worship pending the erection of the edifice?
§ Mr. LLOYD GEORGEA body of trustees holding land in trust for the erection of a place of worship is deemed to be a governing body constituted for charitable purposes, and the land is held to be exempt from Undeveloped Land Duty under the provisions of Section 37 of the Finance (1909–10) Act, 1910, provided it satisfies the condition laid down in that Section that it should be occupied and used by the charity for its own purposes.
§ Mr. PRETYMANIs the right hon. Gentleman not aware that claims are being made for Undeveloped Land Duty on land exactly in that situation?
§ Mr. LLOYD GEORGEPerhaps the hon. Gentleman will give me specific cases. I could not answer the question without some information.