asked the Chancellor of the Exchequer whether he is aware that inspectors of taxes are refusing to admit immature animals under the herd basis; and whether he will instruct them to admit them under paragraph 7 (2) (b) of the 10th Schedule of the Finance Act, 1947.

Where an election is made for the herd basis for taxation purposes, the law requires immature animals to be excluded from the herd, except where certain special conditions set out in paragraph 7 of the Tenth Schedule to the Finance Act, 1947, are satisfied. In case of dispute on this point there is a right of appeal to the appropriate body of appellate Commissioners.

Can the right hon. Gentleman, with his knowledge of livestock breeding, explain how it would be possible for these people to bring their immature animals into a herd, and why should they not be allowed to bring into the herd the animals which they have bred?

If the hon. Gentleman will study paragraph 7 of the Tenth Schedule to the Finance Act, 1947, he will see the conditions under which they are allowed to do so, but these are very limited conditions.