§ Mr. COLLISONasked the Chancellor of the Exchequer if he is aware that in certain cases the Commissioners of Inland Revenue are insisting upon farmers presenting a licensed valuer's valuation statement in support of any accounts submitted; and will he state what Regulations give this power?
§ Mr. BALDWINI assume that the hon. Member is referring to cases where farmers are claiming relief from Income Tax under Rule 6 of Schedule B of the Income Tax Act, 1918. A claim under this Rule has to be proved to the satisfaction of the local Commissioners of Income Tax, and I understand that in certain cases it has been found necessary to ask a farmer to furnish in support of his claim a valuation of his stock by a qualified valuer.