§ Mr. Kirkwoodasked the Chancellor of the Exchequer whether the Inland Revenue has turned down any applications from owners of touring caravan pitches and third party static caravan pitches to be taxed under Schedule D clause 1 since the implementation of the Finance Act 1984.
§ Mr. Moore[pursuant to his reply, 17 December 1984, c. 66]: This information is not available centrally. Decisions on the appropriate basis of assessment in individual cases are taken at local office level.