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Customs and Inland Revenue Act, 1889

Oral Answers to Questions — National Finance – in the House of Commons at 12:00 am on 19th November 1957.

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Photo of Mr Dingle Foot Mr Dingle Foot , Ipswich 12:00 am, 19th November 1957

asked the Chancellor of the Exchequer whether his attention has been drawn to the observations of the Court of Appeal in re Hodge's policy; and whether he will introduce legislation to amend Section 11 (1) of the Customs and Inland Revenue Act, 1889.

Photo of Mr Peter Thorneycroft Mr Peter Thorneycroft , Monmouth

I am reviewing this matter in accordance with the undertaking given during the Finance Bill debates, but I cannot anticipate the Budget Statement.

Photo of Mr Dingle Foot Mr Dingle Foot , Ipswich

Will the right hon. Gentleman bear in mind that, according to the words used by the Financial Secretary in the debate on 3rd July, the present state of the law is impossible to defend?