§ Mr. JOYNSON-HICKSasked the Chancellor of the Exchequer if a provisional valuation, dated the 5th March, 1913, having been made of a cottage at £140, with an original full site value of £36, the owner now sells at £110, any claim for Increment Value Duty could arise?
§ Mr. LLOYD GEORGEIn a case in which the value of the buildings has diminished considerably since 30th April, 1909, while there has been simultaneously a substantial rise in the value of the site, it is possible that a claim for duty might arise.