HC Deb 05 August 1912 vol 41 cc2882-3

In the case of the death of a person liable to Super-tax during any year for which Super-tax is charged, a part only of the year's Super-tax shall be payable proportionate to the part of the year which has elapsed before the date of the death.

Motion made, and Question proposed, "That the Clause be read a second time."


I beg to move this Clause, which is accepted by the Government. I do not think it is necessary for me to explain it.

Proposed Clause read a second time, and added to the Bill.