§ MR. BOWLES (Lambeth, Norwood)To ask Mr. Chancellor of the Exchequer whether he can state the meaning of the following words used in Article 1 of the agreement between the United Kingdom and France respecting Death Duties, namely, all persons domiciled in France; and will he say whether they mean only such persons domiciled in France as have died in England, or on whose death property in England passes.
(Answered by Mr. Hobhouse.) The reference is not to persons who, having a domicile in France, die in England, but to persons who, having a domicile in France, die possessed of moveable property in England.
§ MR. BOWLESTo ask Mr. Chancellor of the Exchequer whether the 473 information to be furnished to the French Government under Article 1 of the Death Duties agreement of 15th November, 1907, includes information hitherto regarded as confidential and furnished confidentially to the Inland Revenue authorities for the purpose of enabling them to ascertain the duties; and will all the information to be furnished to the French Government under that article be also furnished to any British subject on application.
(Answered by Mr. Hobhouse.) Except for the purpose of complying with the Article referred to, it is not proposed to alter the practice of the Inland Revenue authorities as to disclosure of the contents of documents rendered for fiscal purposes.