HC Deb 16 August 1895 vol 36 cc154-5
MR. GIBSON BOWLES

I beg to ask Mr. Chancellor of the Exchequer, whether any regulations have been made by the Treasury under Sec. 19 of The Finance Act, 1894, since the passing of that Act, regulating the determination of the amounts payable to Local Taxation Accounts out of the Death Duties; and whether, in the accounts of real and personal property as now delivered under the Act, the accountable persons are required to distinguish that portion of the property which, if The Finance Act, 1894, had not been passed, would have been chargeable with the duty imposed by Sec. 27 of The Customs and Inland Revenue Act, 1881, on Inland Revenue affidavits; and, if not, upon what method or principle the Commissioners of Inland Revenue proceed in distinguishing this portion of the property in order to ascertain the proportion of the duty thereon payable to Local Taxation Accounts.

THE CHANCELLOR OF THE EXCHEQUER (Sir MICHAEL HICKS BEACH,) Bristol, W.

The answer to both questions is in the affirmative.