§ Mr. Rileyasked the Chancellor of the Exchequer whether owners of air-raid shelters provided for their tenants are assessed for Income Tax on moneys received from the tenants as a contribution towards the capital outlay made by the owner on such shelters?
§ Sir K. WoodI would refer my hon. Friend to the answer which I gave on 2nd February to my hon. and gallant Friend the Member for Salisbury (Major Morrison).