§ Sir A. HOLBROOKasked the Chancellor of the Exchequer whether his attention has been called to cases of serious hardship through application of the terms of Section 34 of the Finance Act, 1926; and whether he will consider such cases with the view to relieving the taxpayers in such cases?
Mr. SAMUELI am not aware of any such cases, but if my hon. and gallant Friend has in mind any case in which it is alleged that hardship has arisen from the application of Section 34 of the Finance Act, 1926, and will let me have the necessary particulars, I will have inquiry made and will communicate the result to him in due course.