§ Sir JOHN ROLLESTON
asked the Chancellor of the Exchequer why, although Section 2 of the Finance (1909–10) Act, 1910, defines increment value as the amount by which the site value on the occasion exceeds the original site value, duty was claimed in the Richmond case on a value attributable to goodwill and not to the site?
§ Mr. LLOYD GEORGE
I must remind the hon. Member that this case issub judice, and I am accordingly not in a position to make any statement in regard to it.