§ (1) All such relief as might have been given under Section fourteen of the Finance Act, 1900, as amended by subsequent enactments (hut not including Section two of the Death Duties (Killed in War) Act, 1914), in respect of the death duties payable on property passing on the death of certain persons killed in the late War shall be given in respect of the death duties payable on the death of persons, being persons to whom this Section applies, who die from wounds inflicted, accidents occurring, or disease contracted while on active service against an enemy, or on service which is of a warlike nature or which, in the opinion of the Treasury, otherwise involves the same risks as active service.
§ (2) The persons to whom this Section applies are the members of His Majesty's Forces who are subject either to the Naval Discipline Act or to military law, whether as officers, non-commissioned officers, or soldiers, under Part V of the Army Act, or to the Air Force Act.
§ (3) This Section shall apply in the case of any persons dying from any such causes aforesaid arising after the thirty-first day of August, nineteen hundred and twenty-one.—[Sir J. Marriott.]
§ Brought up, and read the First time.
§ Sir J. MARRIOTT
I big to move, "That the Clause be read a Second time."
The object of putting down this Clause is to implement an undertaking which the Chancellor of the. Exchequer 324 was good enough to give us in Committee, when I and my hon. and gallant Friend the Member for Ayr and Bute (Lieut.-General Sir A. Hunter-Weston) moved a Clause similar in effect to this. The object of the Clause is to extend Section 14 of the Finance Act, 1900, which was passed at the time of the South African War, and which, for the purposes of that war and within certain limits, gave to the representatives and heirs of those who died in the war exemption from Death Duties to a limited amount. That precedent was followed at the time of the Great War, and at the time of the disturbances in Ireland legislation was promoted and passed in this House to exempt from Death Duties the estates of those who fell during the Irish disturbances. But no provision was made in regard to soldiers, sailors, or airmen who, in the discharge of their duties, fell elsewhere, and the object of this new Clause is to provide a general rule which shall govern these cases wherever they may occur. The House will observe that it asks thatsuch relief as might have been given under Section 14 of the Finance Act, 1900, as amended by subsequent enactments …shall be given in future to all personswho die from wounds inflicted, accidents occurring, or disease contracted while on active service against an enemy, or on service which is of a warlike nature or which in the opinion of the Treasury, otherwise involves the same risks as active service … This Section shall apply in the case of any persons dying from any such causes aforesaid arising after the 31st day of August. 1921.I had an opportunity on the Committee stage of explaining the reasons which led to this proposal, and the Chancellor of the Exchequer was good enough to give very sympathetic consideration to this matter.
§ Mr. SNOWDEN
The hon. Member for York (Sir J. Marriott) stated quite correctly that this Clause is the outcome of a promise which I gave during the Committee stage of the Bill. The new Clause has been agreed to between the hon. Member and myself, and I very gladly accept it
§ Clause read a Second time, and added to the Bill.