HC Deb 13 September 1939 vol 351 c649
52. Sir H. Williams

asked the Chancellor of the Exchequer whether he is prepared to consider the extension of Section 14 of the Finance Act, 1900, which relates to relief of Death Duties, to civilians who may be killed as a result of enemy action?

The Financial Secretary to the Treasury (Captain Crookshank)

The provision to which my hon. Friend refers is one of a series of provisions granting relief from Death Duties in respect of deaths on active service of members of the Armed Forces of the Crown and the Mercantile Marine, and my right hon. Friend regrets that he cannot see his way to entertain so wide an extension of the scope of the relief.

Mr. Dalton

Is it not clear that what will be required is a very substantial increase in Death Duties?

Sir W. Davison

Does not my right hon. Friend recognise that it would be a monstrous injustice that any man who had given his life for his country when engaged on any National Service should be fined in his estate for a supreme act of self-sacrifice? Might I have an answer to that question.