HC Deb 25 April 1939 vol 346 cc1101-2

Resolved, That, in the case of persons dying after the twenty-fifth day of April, nineteen hundred and thirty-nine, the rates of Estate Duty set out hi the Second Schedule to the Finance Act, 1930, shall, so far as they relate to estates the principal value of which exceeds fifty thousand pounds, be increased, in the case of each rate, by one-tenth of the amount thereof.