§ Sir C. KINLOCH-COOKE
asked the Secretary for Mines in how many cases coal levy was assessed upon the basis of the percentage standard, and what was the total amount of money so assessed and claimed; and under what Act and Section were the Commissioners of Inland Revenue authorised to make such assessments and claims, especially in cases where the right of a special or substitute profits standard had been granted as a substitute for the pre-War profits standard and confirmed as a right by Section 9 of the above Act in the Schedule therein referred?
§ Colonel LANE-FOX
I regret that the information asked for in the first part of the question is not readily available, and I do not think that its value would justify the labour that would be involved in obtaining it. Authority to assess coal 1533W levy on the basis of the percentage standard is derived from Section 40 (2) of the Finance (No. 2) Act, 1915, read with Section 2 (2) of the Coal Mines (Emergency) Act, 1920. I cannot agree that Section 9 of that Act gives anyone a right to have coal levy assessed on the basis of a substitute for the profits standard.