§ 8. Mr. Boyd-Carpenterasked the Chancellor of the Exchequer what directions were given to district valuers of the Inland Revenue as to the effect on valuations prior to 5th April, 1967, of the coming into operation on that date of the land levy under the Land Commission Act.
§ Mr. MacDermotNone, Sir.
§ Mr. Boyd-CarpenterDoes the Answer mean that the Minister envisages that valuers were not directed to anticipate the coming into effect of the tax?
§ Mr. MacDermotNo direction was given either way. Valuers were, of course, fully informed about the levy and, in so far as any anticipation would affect the market value at the time, they would take it into account.