§ 13. Mr. E. Johnsonasked the Chancellor of the Exchequer if Inland Revenue Form C.1. Estate Duty (Timber) has been reprinted since August, 1956; and if it has been amended in accordance with the undertaking given to the hon. Member for Blackley on 17th November, 1960, to substitute a list of persons, other than a commissioner for oaths, before whom this form can be sworn for a reference to certain Acts of Parliament, one of which has been repealed.
§ Mr. BarberYes, Sir. This form was reprinted in May, 1961 with an appropriate amendment.
§ Mr. JohnsonIs my hon. Friend aware that the old form is still being used? When does he expect that supplies will be exhausted, since it is inconvenient for people to have to try to look up Acts passed in 1881, 1891 and 1898, especially when they find, when they do look it up, that the last Act has been repealed?
§ Mr. BarberI notice that my hon. Friend's Question refers to a certain Act of Parliament having been repealed, but I have not been able to ascertain which Act this was. However, I appreciate the point which he makes and I will look into it further. I must remind him that stocks of the old form may well be held by some solicitors who have not appreciated that they can obtain new forms.
§ Mr. JohnsonDoes not my hon. Friend know that, if he searches the volumes in the Library, as I have done, he will find that it was the Revenue Act, 1898, which was repealed in 1919?
§ Mr. BarberI will go round to the Library immediately after Questions.