§ I propose also to bring into force, concurrently with the re-assessment to which I have referred, that is, in 1923–24, certain provisions with regard to the allowances to be made in respect of the cost of repair and maintenance of property. That is a matter in which my hon. Friend the Member for Bridgeton (Mr. MacCallum Scott) took a great interest. He raised it, I remember, very persistently in the Debate last year, and, I thought, made a good case for the property owners, especially the small property owners. I shall submit proposals for increasing the normal flat rate repair allowance in the case of small houses and for enabling claims to be made for the actual cost of maintenance, not only in the cases now authorised, but in the case of all lands and houses of whatever value. I propose also to include in the Finance Bill a small Amendment of the law in regard to the assessment of woodlands, which, without causing any loss to the Exchequer, is represented to me as likely to be of convenience to the taxpayers concerned.