HC Deb 19 October 1909 vol 12 cc266-7

The provisions as to the assessment, collection, and recovery of Estate Duty under the Finance Act, 1894, shall apply as if Increment Value Duty were an addition to the Estate Duty; but where any interest in land in respect of which Increment Value Duty is payable is property passing to the personal representative as such, the duty shall be payable out of that interest in land in exoneration of the rest of the deceased's estate, and shall be collected upon an account to be delivered by the personal representative, setting forth the particulars of the increment value in respect of the property:

Provided that in respect of all property of the deceased, other than that assessed to Increment Value Duty, the Crown shall, as a creditor in respect of such Increment Value Duty, rank pari passu with the other creditors of the deceased.

Amendments made: After the first "Duty" ["shall apply as if the Increment Value Duty"] insert "to be collected on the occasion of the death of any person."—[Sir W. Robson.]

Amendment proposed: To leave out "an addition to the" ["as if increment duty were an addition to the"].


I think that at this point we might ask the Government how far they intend to proceed to-night. I do not want to move the Adjournment now, but there is really nothing more to discuss on Clauses 5 and 6, and I think it would be a reasonable thing to adjourn and take up to-morrow Clause 7, which raises the important question of the exemption of agricultural land.


I think that is quite a reasonable suggestion. Clause 7 does raise an important matter on the Report stage for the consideration of the House. Therefore if it is really the desire of the Opposition to put it off until to-morrow I shall raise no objection.

Amendment agreed to.