49. Sir NICHOLAS GRATTON-DOYLEasked the Chancellor of the Exchequer whether, seeing that the estates of deceased persons who have been resident in Great Britain have to pay Death Duties on investments in the Irish Free State and that the estates of deceased persons who have been resident in the Irish Free State have to pay Death Duties on British investments, he will, in view of the relief as regards double taxation, make it clear that there will be no levying of double Death Duties?
§ The CHANCELLOR of the EXCHEQUER (Mr. Churchill)I would refer my hon. Friend to the relief in respect of Double Taxation (Irish Free State) Declaration, 1923 (S.R. & O. 1923, No. 406), and to the Irish Free State Double Taxation (Relief) Order (No. 1), 1923, which embody the arrangements made for relief in respect of double taxation to British and Irish Free State Estate Duty.