§ Mr. WEIGALLasked the Chancellor of the Exchequer if he will take steps to circulate all decisions of Referees in appeal 717W cases affecting valuations under the Finance Act, 1912, amongst all the members of the Surveyors' Institute and the Land Agents' Society?
§ Mr. LLOYD GEORGESubject to the permission of the Referee and the appellant, it is open to the societies in question to arrange for a representative to attend the hearing of any appeal and to take such steps as they may think fit to circulate the decision of the Referee among their members.
§ Mr. PRETYMANasked the Chancellor of the Exchequer whether the site value claimed by the Valuation Department as the site value on the occasion in the Plymouth case was fixed so as to achieve Increment Value Duty in accordance with the principle laid down in the White Paper, Instructions to Valuers; and, if not, on what basis was it fixed?
§ Mr. LLOYD GEORGEThe site value on the occasion in the Plymouth case, as in every other case which has arisen, was ascertained in accordance with the White Paper instructions; and on the basis of the valuations made by the Valuation Office increment value was disclosed; the correctness of those valuations will be tested by an appeal to the High Court.
§ Mr. PRETYMANasked the Chancellor of the Exchequer if he would give a Return of the number of appeals to Referees which have been entered under Part I. of the Finance Act, stating the subject matter of the appeal, the date of the notice, the date of the appointment of the Referee, and the date of the hearing?
§ Mr. LLOYD GEORGEA Return giving the information asked for by the hon. Member will be prepared.
§ Mr. PRETYMANasked the Chancellor of the Exchequer whether any instructions have been issued by the Commissioners of Inland Revenue which in any way modify or amend the Instructions to Valuers laid upon the Table of this House?
§ Mr. LLOYD GEORGEIn connection with the Paper referred to in the question, the chief valuer has been in communication with the superintending valuers with regard to the best means of securing the exemption from charge of any recovery in building value, but no further instructions in the matter have been issued by the Commissioners of Inland Revenue.