§ Mr. BUTCHERasked the Chancellor of the Exchequer whether a rector or vicar in whom the freehold of a church or graveyard may be vested during his incumbency is deemed to be an owner of land within the meaning of Section 26 (2) of the Finance Act, 1910, either in the case where pew-rents are paid or in the case where pew-rents are not paid?
§ Mr. LLOYD GEORGEA rector or vicar in whom the freehold of a church or graveyard may be vested during his incumbency is, in certain circumstances, dependent on the Acts under which in some cases the churches and churchyards have been provided and on other matters, deemed to be an owner of land within the meaning of Section 26 (2) of the Finance (1909–10) Act, 1910. It is not possible to give a more specific answer in reply to a Parliamentary question.