HC Deb 21 September 1915 vol 74 cc338-9W
Sir JOHN ROLLESTON

asked the Chancellor of the Exchequer, if, with regard to the Finance (1909–10) Act, 1910, he will state on what ground claims which arose under the Lumsden decision were being made if they occurred prior to the date of the Prime Minister's promise of amending legislation; why claims which arose since that date were not made; and if he will state why all property owners should not the treated in the same way?

Mr. McKENNA

The amending legislation referred to was intended to give effect to the principle of Clause 2 of the Revenue Bill, introduced on the 7th May, 1913, and was to apply to occasions arising since that date. In cases which would have been relieved by the proposed legislation claims for duty are held in abeyance.