CLAUSE 15.—(Taxation of excess rents of immediate lessors arising under certain short leases.) (Hansard, 19 June 1940)

I beg to move, in page 13, line 2, to leave out "himself occupying or entitled to occupy," and to insert "occupying."

For this Amendment and the following Amendment on the Paper we are indebted to the hon. Member for the Abbey Division of Westminster (Sir H. Webbe), who pointed out the possible danger of using the words in Sub-section (2) of Clause 15 "or entitled to occupy." The point of the Clause is this: If a man having, for instance, a block of flats uses some part of that block of flats for his own purpose, in order to arrive at Schedule A valuation you have not only to consider the rents he receives in respect of the parts he has let out but also what figure is appropriate to the occupation which he himself has, and you have to gross the figure up to that extent. If we use the words "himself occupying or entitled to occupy," it might bring in the case of a flat which is unoccupied, and which he is doing his best to let, but has not succeeded in letting. Therefore, in law, he is entitled to occupy that flat, but that is not what we mean; we mean that part of the premises which he is occupying. I think the words of the Amendment will give the effect which we and the House intended.