§ 32. Mr. Footasked the Chancellor of the Exchequer whether his attention has been drawn to the observations of the 188 Court of Appeal in re Hodge's policy; and whether he will introduce legislation to amend Section 11 (1) of the Customs and Inland Revenue Act, 1889.
§ Mr. P. ThorneycroftI am reviewing this matter in accordance with the undertaking given during the Finance Bill debates, but I cannot anticipate the Budget Statement.
§ Mr. FootWill the right hon. Gentleman bear in mind that, according to the words used by the Financial Secretary in the debate on 3rd July, the present state of the law is impossible to defend?