HC Deb 19 March 1913 vol 50 c1040
52. Mr. FELL

asked the Secretary to the Treasury if it is the intention of the Government to claim Undeveloped Land Duty from the date fixed by the Finance Act in cases where it is not known if the land will be assessed for this duty, where no valuation has yet been made, and where there may ultimately prove to be a claim for four or five years' duty, amounting to a sum which cannot be estimated or provided for and the payment of which may entail hardship?


The cases to which the hon. Member refers are dealt with in the Statute, and I would refer him to the provisions of Section 19 of the Finance (1909–10) Act, 1910.


Will these sums be claimed from those persons to that date?


If the hon. Member refers to Section 19 he will see exactly what the limitations are under which the sums can be claimed.