HC Deb 03 July 1913 vol 54 cc2194-5
86. Mr. BOYTON

asked the Chancellor of the Exchequer whether it is the practice of the Commissioners of Inland Revenue to claim Undeveloped Land Duty from an incumbent being a corporation sole in respect of lands held by him by virtue of his office?

The CHANCELLOR of the EXCHEQUER (Mr. Lloyd George)

An incumbent holding glebe lands in virtue of his benefice is not liable to Undeveloped Land Duty in respect of such lands while they are actually occupied and used for Church purposes.