§ 59. Sir R. Glynasked the Chancellor of the Exchequer how many claims to set farming losses off against other income were refused by tax inspectors in the twelve months up to the last convenient date; in how many of these cases appeals were made against the inspectors' ruling; and with what results.
Mr. AmoryI have no knowledge of such a case, but if my hon. Friend will send me particulars of any case he has in mind I will have it looked into.
§ Mr. W. Hamiltonasked the Chancellor of the Exchequer how many farmers in Scotland received relief for losses, in 1958 and 1959, under Section 34 of the Income Tax Act, 1952, in each county in Scotland.
Mr. AmoryI regret that this information is not available and it could not be extracted without an unjustifiable expenditure of time and effort.