§ Captain CLIVEasked the Chancellor of the Exchequer why, although the cost of replanting is allowed to be deducted as a necessary outgoing from the price of timber which is liable for Estate Duty, this is not so stated on Inland Revenue Form 10 for assessment of Estate Duty on timber, although that form professes to give a list of necessary outgoings, and what they include?
§ Mr. LLOYD GEORGEI think the hon. Member must have referred to an old print of the form. In recent years the list of necessary outgoings given in the form, of which I am sending the hon. Member a copy, has included the expenses of replanting.