§ 76. Mr. Leaveyasked the Secretary to the Treasury what arrangements he has made for presenting test cases before the Lands Tribunal relating to rating assessments of cotton mills; and whether he will give an assurance that there will be no delay in preparation of their cases by the Inland Revenue authorities.
§ Mr. SimonFive agreed test cases were submitted for arbitration by the Lands Tribunal on 1st and 3rd April. The ratepayer's statements of case were delivered, after an extension of the time-limit for delivery, on 12th June. The Inland Revenue have also been obliged to seek an extension of the time limit for delivery of its replies, but I can assure my hon. Friend that there will be no avoidable delay on its part.