§ Mr. ASHLEYasked whether a voluntary allowance made by a father to his son or daughter will be liable under the Finance Bill to pay duty in respect of the last five years' payments before the death of the parent?
§ Mr. HOBHOUSEThe answer is in the affirmative.
§ Mr. ASHLEYAre we to understand that a subaltern in the Army who receives £100 from his father will have to pay duty?
§ Mr. HOBHOUSEYes, if he is so unfortunate as to lose his father, and has been receiving a voluntary allowance from him.