HC Deb 01 July 1941 vol 372 cc1230-1


  1. (a)any land which is the subject of a short lease suffers war damage, and in consequence the lease comes to an end or the rent thereunder ceases to be payable or is reduced; and
  2. (b)the Commissioners of Inland Revenue are satisfied that the lessee is unable to deduct tax which he would otherwise have been entitled to deduct under any of the Rules of No. VIII of Schedule A,
those Commissioners shall give to him, by repayment or otherwise, such relief from tax as will in their opinion reduce the amount of tax under Schedule A ultimately borne by him in respect of the land for the year of assessment (or that part thereof for which tax is payable) to what it would have been if the damage had not occurred.

(2)Where relief is given under Sub-section (1) of this Section the tax covered by the relief may be recovered from the persons by whom it would have ultimately been borne if the damage had not occurred, as if they had been respectively charged therewith and in the same way as any other tax charged on them may be recovered.

(3)In this Section the expressions "land" and "short lease" have the meanings assigned to them by Section thirteen of the Finance Act, 1940, and the expression "war damage" has the meaning assigned to it by Section eighty of the War Damage Act, 1941; and for the purposes of this Section a person shall be deemed ultimately to bear tax under Schedule A in respect of any land to the ex tent, and to the extent only, that tax has been paid by him in respect thereof by deduction or otherwise and is not deductible by him under any of the Rules of No. VIII of Schedule A from rent payable by him in respect of the land.

(4)This Section shall apply to tax for the year 1940–41 and any subsequent year of assessment. —[Sir K. Wood.]

Brought up, and read the First time.

Sir K. Wood

I beg to move, "That the Clause be read a Second time"

I have just explained this provision as to Schedule A tax on land sustaining war damage.

Question put, and agreed to.

Clause read a Second time and added to the Bill.

Bill reported, with Amendments; as amended in Committee and on recommittal considered.