Sir HENRY DALZIELasked the Chancellor of the Exchequer whether a municipality which has served a notice taking land compulsorily under the Land Clauses Acts is a person interested in the land in the sense of Section 30 (2) of the Finance Act and is entitled to a copy of the valuation made under the Act, having regard to the fact that if the houses on the land perish by fire or otherwise the loss falls on the purchaser, and that the municipality by serving the notice have become the purchasers of the property, and that they can enter into possession of the property on finding security; and, if not, whether, looking to the importance of the question, the Government would be prepared to arrange for the case being tested in the Courts?
§ Mr. LLOYD GEORGEThe Commissioners of Inland Revenue are now advised that service of a notice to treat in terms of Section 17 of the Lands Clauses Consolidation (Scotland) Act, 1845, to which I understand my right hon. Friend to allude, constitutes the intending purchaser a person interested in the land in the sense of Section 30 (2) of the Finance (1909–10) Act,]910.