§ 44. Mr. A. M. SAMUELasked the Financial Secretary to the Treasury whether he is aware that in many cases non-occupying owners are unaware of the reassessment of their property, under Schedule A, because notices are sent to the tenant who sometimes omit to inform the owners; will he have printed on future reassessment forms a notice to the tenants advising them to acquaint the owners of the contents of the notice so that the owners may appeal if they so desire; and will he allow non-occupying owners who can prove that they have not received notices of reassessment to have the time for appeal extended beyond the date mentioned in his recent announcement?
§ Sir W. JOYNSON-HICKSAs stated in the announcement to which my hon. Friend refers, and as now provided by Clause 17 (2) of the Finance Bill, the owner of property in the circumstances described in the question will have until the 5th April, 1925, in which to appeal against the assessment, if he so desires. I think that it will be agreed that this is an ample provision for the purpose. I have noted the suggestion which my hon. Friend makes in regard to the notices of assessment.