HC Deb 12 July 1916 vol 84 c411

The following Clause appeared on the Paper in the names of Sir G. Younger and other hon. Members:

Any person electing to be charged to Income Tax in respect of woodlands under Schedule D instead of under Schedule B, in pursuance of Section twenty-two (4) of the Finance (No. 2) Act, 1915, shall have the same right of appeal from the decision of the general Commissioners on the subject of whether the woodlands in his occupation, and in respect of which such election is made, are or are not managed on a commercial basis, and with a view to the realisation of profits as he has in respect of the assessment of such woodlands.


I do not think it is possible TO move the Clause which I have on the Paper, because this gives an appeal to an official, whereas the right hon. Gentleman says he intends to give power to make a selection. I think that is satisfactory, and I do not move.