HC Deb 22 May 1912 vol 38 c2044W

asked 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?


I 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.