asked the Minister of Agriculture, Fisheries and Food what steps he is taking to expedite the findings of his Research Study Group on the use of toxic sprays and seed dressings, which are causing destruction of the wild bird life in the County of Essex.

The Research Study Group is primarily concerned with the long-term needs for research into the effects of toxic chemicals used in agriculture. The results of the surveys of wild life casualties carried out this season, including the analytical evidence, are to be reviewed at a meeting with all the interests concerned later this month, following which decisions will be taken on what further action may be needed to cut down the risks to wild life. It is, therefore, not necessary for this purpose to await the Report of the Research Study Group, which is expected later this summer.

asked the Minister of Transport whether he is satisfied with the present regulations governing the transport of radioactive materials and substances; and to what extent further legislation is contemplated in this field to ensure maximum safety.

I am satisfied that the existing arrangements provide adequately for safe transport of radioactive materials in present circumstances. The Government is considering the making of further regulations to meet possible future developments, particularly in the field of road transport.

asked the Minister of Transport what is the contractual completion date for the Hammersmith flyover; what is the estimated total cost of the scheme; and what was the commencing date for the contract.

The contract completion date for the Hammersmith flyover is December, 1961; the estimated total cost of works and land is £1,250,000; and the contract period started in February, 1960.

asked the Minister of Housing and Local Government and Minister for Welsh Affairs when the reports of the Local Government Commission for England on the three review areas in the Midlands will be published.

The Commission's Reports and recommendations on the West Midlands Special Review Area and the West Midlands General Review Area will be published on Monday, 5th June. Copies will be available in the Vote Office on that day, and copies of the large-scale maps will be placed in the Library. I am sending copies of the reports and recommendations to the local authorities and other bodies concerned informing them that any representations on the Commission's proposals should be sent to me by the end of July.If objections of substance are lodged by any of the local authorities concerned I shall arrange a public inquiry and any such inquiry will probably be held in the autumn.I expect to receive the Commission's final Report and recommendations on the East Midlands General Review Area later this summer; they will be published as soon as practicable.

asked the Minister of Health if he is aware that some crippled children living in the London area are being helped to overcome some of their disabilities by being taught riding; and what steps he is taking to assist such training so that it can be developed on a larger scale.

My right hon. Friend understands that at least one voluntary organisation and, with voluntary help, two hospitals have made limited arrangements. He is advised that there is insufficient evidence to justify any general recommendation of riding as a form of remedial exercise instead of other methods.

asked the Minister of Health if he has now reached a decision with regard to an inquiry into the appointment of a new secretary to the board of governors of the Hammersmith Post-Graduate Teaching Hospital.

Yes. Having obtained a full statement from the Board of Governors on the circumstances surrounding this appointment, I have come to the conclusion that they disclose no reason for an inquiry. I have so informed the Institute of Hospital Administrators, which had asked me to set up an inquiry, and have sent it a copy of the statement. I am sending the hon. Lady a copy of my letter and the statement and am putting a copy in the Library.

asked the Chancellor of the Exchequer (1) what was the original estimate of non-recurrent grant submitted by Aberdeen University to cover its needs, and how much was actually granted for this purpose;(2) what was the original estimate of non-recurrent grant submitted by St. Andrew's University to cover its needs, and how much was actually granted for this purpose;(3) What was the original estimate of non-recurrent grant submitted by Edinburgh University to cover its needs, and how much was actually granted for this purpose;

Details of the discussions with the universities which precede the University Grants Committee's advice to my right hon. Friend on future building programmes are matters between the Committee and the universities concerned. The total programmes which my right hon. Friend announced on 25th January fall to be allocated between universities by the University Grants Committee and relate to the years 1962–65.

asked the Chancellor of the Exchequer whether he is aware that taking the internal purchasing value of the £ sterling as 20s. in October, 1951, it had declined to 18s. 5d. in March, 1953, and to 16s. 2d. in March, 1957; and what was the comparable figure for March, 1961.

Yes, on the basis of the retail price index. The comparable figure for March, 1961, is 14s. 11d.

asked the Chancellor of the Exchequer if he has considered a recent decision of the Special Commissioners in an appeal under Section 66 of the Income Tax Act, 1952, to which his attention has been drawn by the hon. Member for Windsor; and whether he has any proposal for a change in the law as a result of that decision.

I have considered this matter and I am satisfied that the existing law is satisfactory. Section 66, Income Tax Act, 1952, provides that a person who has paid tax charged under an Income Tax assessment under Schedule D or Schedule E may claim relief if he shows that the assessment was excessive by reason of some error or mistake in the return or statement made by him for the purposes of the assessment. No relief is due, however, if the return or statement was made on the basis or in accordance with the practice generally prevailing at the time when it was made. A dispute between the Revenue and the taxpayer on a Section 66 claim falls to be determined on appeal by the Special Commissioners, whose decision, except on a point of law arising in connection with the computation of profits or income, is final. In the case to which my hon. Friend refers, the appellate Special Commissioners decided, in favour of the Revenue, that the taxpayer's return had been in accordance with prevailing practice; but they went on to say, in effect, that, apart from this, the taxpayer could not invoke Section 66 because the assessment was an estimated assessment made in advance of a return or accounts, despite the fact that the assessment had been adjusted in accordance with accounts subsequently submitted. This second limb of the decision did not accord with the practice of the Board of Inland Revenue, and the Board is now advised that where a return or accounts submitted after the making of an estimated assessment have been accepted for the purpose of arriving at the final assessment under which the tax has been charged, the fact that the assessment was made in advance of the rendering of the return or accounts does not of itself rule out a claim under Section 66 which would otherwise be admissible. The Board will continue to adopt this general line in considering claims under the Section, and will make its view clear to the appellate Commissioners if the point is raised on an appeal before them.