§ 15. Mr. PRETYMAN
asked whether the Commissioners of Inland Revenue claim to charge Reversion Duty upon the owner of a freehold reversion when he purchases the immediate lessee's interest, and whether they claim to charge him the duty again at the determination of the underleases; whether the Commissioners of Inland Revenue claim Reversion Duty from the owner of the freehold reversion when the immediate lessee purchases the freehold reversion; and whether they claim to charge the duty again upon the immediate lessee when the underleases expire?
§ Mr. LLOYD GEORGE
Subject to the exemptions and allowances prescribed by Statute, the Commissioners claim duty from the owner of the freehold reversion on the determination of the head lease in each of the cases to which reference is made.