§ Mr. HINDLEasked the Chancellor of the Exchequer if he will give instructions to the Inland Revenue authorities to issue a circular intimating that freehold rent-charges are outside the scope of the Increment Duty Clauses of the Finance Act, and that in the case of sales of reversions expectant on terms of years having more than ninety-nine years to run, they will dispense with the usual particulars and will impress the Increment Duty stamp on the instrument on application, accompanied only by Form I.V.D. (a), and a short description of the property sufficient for purposes of identification?
§ Mr. LLOYD GEORGEA circular conveying the information referred to by my hon. Friend will shortly be issued by the Commissioners of Inland Revenue.