68. Mr. F. HALL (Dulwich)asked the Secretary to the Treasury if owners of property are, under the Finance Act, liable to pay Undeveloped Land Duty in respect of land before it has come into their possession; if so, whether, in all such cases, the duty has been claimed for the full period of four years; whether, in any instances, an exemption has been conceded in respect of part of any such period; what are the Sections of the Finance Act on which the authorities rely in the case of such claims; and if he will consider as to the advisability of making any exemption that may be granted in individual cases of general application?
§ Mr. MONTAGUUndeveloped Land Duty is assessed and collected in accordance with Section 19 of the Finance (1909–10) Act, 1910, which provides that duty which has been duly assessed within the limit of time prescribed by that Section, but is not yet paid, shall be recoverable from the owner of the land for the time being. The exemptions which have been granted in individual cases are those authorised by various Sections of the Statute, and within the limit prescribed are of general opplication.