HC Deb 13 February 1913 vol 48 c1184
62. Captain CRAIG

asked whether, in cases where a provisional valuation has been objected to, upon the owner agreeing not to plead the statute of limitation for the collection of the halfpenny tax under the Finance Act, the assessment may be allowed to remain outstanding until the original valuation is fixed?

Mr. MASTERMAN

I would refer the hon. Member to the provisions of Section 27 (6) of the Finance (1909–10) Act, 1910, which deal in an equitable manner with the class of case to which he alludes.