§ Mr. COXasked the Chancellor of the Exchequer whether he proposes to insert in the Finance Bill any definition of the words—built upon—in Clause 10; and, if not, whether the interpretation of those words will be left to the courts of law or will be decided by the officials of the Inland Revenue Department?
§ Mr. LLOYD-GEORGEAs regards the first part of this question, I may refer my hon. Friend to my reply to a similar question which he put to me on the 19th instant. As regards the latter part, the provisions of the Bill as to appeal apply.