§ 16. Sir EDWARD GRIGG
asked the Chancellor of the Exchequer, with reference to Section 38 of the Finance Act, 1924, which grants certain relief from Death Duties in the case of members of His Majesty's forces 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, whether he is aware that relief has been refused by the Treasury in the case of the death of a pilot officer of the Auxiliary Air Force in an accident while flying under orders in a practice flight of a dangerous nature; whether such refusal represents the considered policy of the Treasury in all cases of a similar nature; and, if that is so, whether, in view of the necessity for encouragement of recruiting in His Majesty's auxiliary forces, he will consider adopting a more liberal interpretation of that statutory provision or, if necessary, introduce legislation in order that relief may be granted in cases such as that which has been mentioned?
I am aware of a recent case of the kind referred to by my hon. Friend. Accidents occurring during practice manoeuvres of a dangerous character, in which no element of hostile action is involved, have been consistently held to be outside the scope of the relief from duties granted by the Finance Act, 1924. I regret that I am unable to adopt the suggestion contained in the last part of the question.
§ Sir E. GRIGG
Will the right hon. Gentleman not consider amending the Finance Act for this purpose?