§ 28. Mr. K. Thompsonasked the Secretary to the Treasury whether, in view of the inequity to certain local authorities owning crematoria following the failure of the Board of Inland Revenue to proceed with an agreed test case due to their error and the consequent withholding of action by the above-mentioned local authorities, he will instruct the Board to defer their new proposals from the financial year 1952 to the financial year 1953.
§ Mr. H. BrookeNo, Sir. Even if such a course were desirable, there is no provision in law whereby the proposals made in the rating year 1952–53 could be deferred until the rating year 1953–54.
§ Mr. ThompsonIs my hon. Friend not aware of the very great injustice which is being inflicted on the local authorities to whom my Question refers, entirely as a result of the action of the Board of Inland Revenue in confusing the issues that were involved in an appeal case? Will he look into the matter again and see what can be done to help them?
§ Mr. BrookeI cannot agree that there has been injustice to the local authorities concerned. Whatever is ultimately decided will operate from the year 1952–53.