§ Mr. ROYDSasked the Chancellor of the Exchequer whether he is aware that it is the practice of the Commissioners of Inland Revenue to refuse an application under Section 2 of the Revenue Act, 1911, for substituted site value when made by the executors of a deceased owner who was not himself in a position to make the claim during his lifetime in consequence of the delay of the Commissioners in making the valuation required by the Finance (1909–10) Act, 1910; and whether he will give instructions for such applications to be considered as if made by the owner within the meaning of the Section?
§ Mr. LLOYD GEORGEI am aware of the practice, which is in accordance with the law; and I will consider what can be done to obviate any inequality such as that indicated by the hon. Member.