HC Deb 30 April 1896 vol 40 cc215-6
MR. HOWELL

I beg to ask Mr. Chancellor of the Exchequer whether personal property in Jamaica, on which Succession Duty is paid in the island, is liable under the Finance Act, 1894, to be included in the aggregate for Estate Duty in this Country; and, if so, why Jamaica is not treated in this matter as favourably as other Colonies in the West Indies?

THE CHANCELLOR OF THE EXCHEQUER

Yes, if the deceased owner is domiciled in the United Kingdom. I am not aware that any Order in Council under Section 20 of the Finance Act, 1894, has been applied for by the Jamaica authorities. When such an application is made, it will be treated in the same way as an application from any other British possession.