HC Deb 14 February 1911 vol 21 c1011W

asked the Chancellor of the Exchequer whether any rules of procedure have yet been laid down under which the Commissioners are to act in coming to their decision on applications made under Section 47, Sub-section (1), of The Finance (1909–10) Act, 1910; whose business it is to lay down such rules; what is the reason, if any, for the delay in dealing with applications under the section; and when applications made as long ago as September last, having reference to payments made last April (1910), will be dealt with and communicated to the applicants?


Section 47 of the Finance (1909–10) Act, 1910, does not provide for the issue of rules of procedure. The Section raises questions of some difficulty, and as the duty imposed on the Commissioners of Customs and Excise is a novel one, they have deferred giving their decisions in order to be able to give full consideration to the views of the Justices, who, under the Section, are to have an opportunity of reporting on the matter, on the various classes of cases to be dealt with. I am informed that the Commissioners hope shortly to be in a position to announce their decisions on the applications before them.