HC Deb 02 August 1911 vol 29 c544W
Mr. BOYTON

asked the Chancellor of the Exchequer whether the determination of a licence for the sale of excisable liquors by reason of a refusal to renew by the authorities and consequent payment of compensation under the Licensing Act, 1904, is an occasion for the collection of either Increment Value Duty or Reversion Duty under the Finance (1909–10) Act, 1910?

Mr. LLOYD GEORGE

The answer is in the negative.