§ Sir W. de FRECEasked the Chancellor of the Exchequer whether, in view of the fact that Section 46 of the Finance (1909–10) Act, 1910, contains no words of limitation to agreements current when the said Act was passed and that therefore appeals since made to the Commissioners of Customs and Excise to determine the amount of rebate of licence duty payable to the licence holder come within the scope of Section 46, he will state the number of such appeals made to the Commissioners of Customs and Excise since the Finance (1909–10) Act, 1910, was passed and the nature of the agreements determined upon by the said Commissioners?
§ Mr. BALDWINThe Commissioners of Customs and Excise are advised that Section 46 of the Finance (1909–10) Act, 1910, does not empower them to apportion the increase in duty upon a licence held by a person, whose tenancy is governed by an agreement entered into after the Act was passed. I am unable to give the exact number of applications made to the Commissioners in respect of agreements entered into after the passing of the Act, but the number is very small. For the reason given above, no determinations have been given in respect of such agreements.