§ Mr. BUTCHER
asked what are the instructions to surveyors of taxes in eases where Income Tax is claimed under Schedules A and B against owners or occupiers who farm agricultural land and who have made no profits on their farming?
§ Mr. LLOYD GEORGE
The instructions to which the hon. and learned Member refers are as follows: "Where a claim is made under Section 23 of the Customs and Inland Revenue Act, 1890, in respect of a loss in farming, and the Income Tax, Schedule B, has been charged at an earned income rate, a statement of the aggregate income should be called for, in order that the loss may be set off as far as possible, against any income which may have been assessed at that rate."