HC Deb 16 July 1919 vol 118 c485

No estate duty shall be levied upon an estate passing from a deceased husband to his widow. —[Lord Hugh Cecil.]

Brought up, and read the first time.

Lord HUGH CECIL

I beg to move, That the Clause be read a second time. There is not time to enter at any length into this question which relates to the levying of Estate Duty in a case where an estate passes from husband to his widow. The case is a peculiar one, unlike the ordinary incidence of Death Duties in more respects than one—

It being a quarter-past Eight of the clock, and leave having been given to move the Adjournment of the House under Standing Order No. 10, further Proceeding was postponed, without Question put.