§ Mr. KIRKWOODasked the Chancellor of the Exchequer whether, in view of the fact that there is no provision under the existing laws of taxation for the repayment of house duty which has been handed over to the Inland Revenue Department in error, he will introduce some change in the practice of the Department in the interest of the taxpayer?
§ Mr. LLOYD GEORGEExcept in cases where the House Duty Acts require the taxpayer to take action with a view to establishing his claim for relief within a specified period, applications for repayment, if made within a reasonable time, are considered on their merits, and I do not think that any change of practice is. necessary.