HC Deb 21 July 1913 vol 55 c1704
66. Sir J. D. REES

asked the Chancellor of the Exchequer whether he is aware that under the Finance (1909–10) Act, and its amending Act of 1912, a trustee, who holds a licensed property let to a firm of brewers on lease at £100 per annum, is liable as lessor for the sum of £109 16s. by way of deduction of proportion of increased Licence Duties exacted from the lessees; and whether it is proposed to further amend the Finance (1909–10) Act, so as to render impossible so heavy a duty and so heavy a resulting deduction?


I have no knowledge of any authoritative legal decision having the effect described in the question, but if, as I imagine, the hon. Member has a particular case in mind, perhaps he will kindly refer me to it.