§ Sir J. Mellorasked the Chancellor of the Exchequer whether lie will give an assurance that the revenue authorities will, in making assessments to Schedule A, Income Tax, not adopt the course of action of some local authorities who have required householders, applying for remission of rates on the ground that the premises have been vacated and emptied of all furniture and tenants' fittings, to certify that they have no intention of occupying the premises in the future?
§ Sir K. WoodRelief from Income Tax, Schedule A, is given in respect of any period for which a house has been left empty and wholly unfurnished and for which no rent is payable without regard to the future intentions of the late occupier.