§ 57. Mr. Footasked the Chancellor of the Exchequer whether he will introduce legislation similar to Section 29 of the Finance Act, 1917, whereby the statutory provisions for remission of death duties on the estates of soldiers and sailors killed in war are extended to cover the case of a master or a member of the crew of a ship or fishing boat dying from causes arising out of the operations of the war?
§ Captain CrookshankMy right hon. friend is ready to agree in principle that legislation on the lines of Section 29 of the Finance Act, 1917, should be introduced to deal with the cases of the Mercantile Marine and fishermen, and he would propose to include provision accordingly in next year's Finance Bill.
§ Mr. FootWould it not be difficult in next year's Finance Bill to make the legislation retrospective? Would it not be better to bring in a simple one-clause Bill covering the matter now, as there are bound to be cases arising between now and next spring?
§ Captain CrookshankI think it would be difficult only if the House did not approve, and I should imagine that it would have universal approval.
§ Mr. FootIn that case, would the Government consider introducing legislation on these lines, which would have universal approval, before the Finance Bill?
§ Captain CrookshankI do not think it would be necessary. I dare say that any such cases could be delayed pending a final settlement.
§ Mr. Charles WilliamsWould it not be possible to deal with this in a one-clause Bill now? Everyone would agree.
§ 58. Mr. Footasked the Chancellor of the Exchequer whether he will introduce 34 legislation extending the provisions of Section 14 of the Finance Act, 1900, as amended by subsequent Statutes, whereby Death Duties are remitted on the property of persons killed in war, to cover cases of Civil Defence volunteers who lose their lives in the performance of their Civil Defence duties?
§ Captain CrookshankMy right hon. Friend regrets that he cannot see his way to introduce legislation on the lines proposed.