HC Deb 02 May 1939 vol 346 cc1721-2

21. "That the enactments relating to Estate Duty shall, in the case of persons dying after the twenty-fifth day of April, nineteen hundred and thirty-nine, be amended with regard to—

  1. (a) the annuities and other interests that are to be treated as passing on the death of a deceased person by virtue of paragraph (d) of Sub-section (1) of Section two of the Finance Act, 1894, and as being property in which he had an interest;
  2. (b) the exclusion of certain debts and in-cumbrances from those which may be de ducted from the value of the estate of a deceased person in determining the value of the estate for the purposes of Estate Duty;
  3. (c) the inclusion in property passing on the death of a deceased person by virtue of paragraph (c) of Sub-section (1) of Section two of the Finance Act, 1894, of property applied to the discharge of certain debts and in-cumbrances, and the payment of Estate Duty accordingly, notwithstanding anything in Section three of that Act."