§ Sir J. Mellorasked the Financial Secretary to the Treasury whether inspectors of taxes will facilitate a revision of assessments as property to Schedule A Income Tax in cases where war conditions have caused a substantial change in annual values?
§ Captain CrookshankIt is not to be assumed that temporary disturbances of values due to war conditions necessarily involve the revision of assessments for430W the purposes of Income Tax Schedule A, but applications for relief in individual cases would be duly considered on their merits by reference to the particular circumstances of each case. I am sending to my hon. Friend a copy of a reply on a cognate matter which I gave to my hon. and gallant Friend the Member for Croydon, North (Colonel Mason).