§ 50. Lieut.-Colonel Sir A. LAMBERT WARDasked the Chancellor of the Exchequer whether land owned by a unit of the Territorial Army for the purpose of military training only, and so used, is deemed to be land held for charitable purposes within the meaning attached to that phrase in the Income Tax Acts?
§ Mr. PETHICK - LAWRENCEIn general, exemption from Income Tax, Schedule A, is allowed in respect of land as referred to in the question either as Crown property or by reference to the provisions of the Income Tax Acts relating to charities.