§ Mr. HOLTasked the Secretary to the Treasury if he will state the differences in Scotland and England relating to the tenure and the rating of lands which inevitably involve some difference of treatment for Income Tax purposes; and whether, by reason of these differences, any people in Scotland are liable to assessment under Schedule B when in the same circumstances people in England are not so liable?
§ Mr. BALDWINIt is not possible to furnish within the limits of question and answer an exposition of the differences to which the question refers. It can, however, be stated that these differences do not involve liability to assessment to Income Tax under Schedule B in Scotland which would not equally arise in the same circumstances in England.