HC Deb 07 December 1911 vol 32 cc1750-1W

asked the Chancellor of the Exchequer whether he is aware that the superintending valuer of the West Riding Division has stated that the deduction of a sum for the cost of clearing a site is only to be made if it would be necessary to incur the cost of divestment in order to realise the amount of money placed upon the land in the valuation as full site value; and whether he will say if this instruction has been issued with his sanction?


The statement attributed to the superintending valuer for the West Riding Division is in accordance with the views of the Board of Inland Revenue as to the effect of the provisions of Section 25 (4) (e) of the Finance (1909–10) Act, 1910.