§ 52. Rear-Admiral Sir Murray Sueterasked the Chancellor of the Exchequer whether he will take early legislative steps to empower the local assessment committee for rates and the local bodies of general commissioners of Income Tax to disallow any increase of their assessment by the local authority or under Schedule A to those private persons who put up-gas-proof or bomb-proof shelters which may have involved considerable capital expenditure?
§ Sir J. SimonThe suggestion of my hon. and gallant Friend would involve great complications. Where the capital outlay involves no increase in annual value, the assessment would be unaffected. But if an owner increases the letting value of his property by such outlay, the ordinary rules of assessment would apply.