§ 52. Sir Adam Maitland (for Sir George Hume)asked the Chancellor of the Exchequer whether he will include in the Finance Bill provisions to give some relief from Death Duties in the case of civilians killed as the result of enemy action?
§ Sir K. WoodYes, Sir. The existing law provides certain relief from the Death Duties payable on the death of a member of the Armed Forces of the Crown, and also on successive deaths of such individuals, where the death occurs owing to enemy action. I have had under reconsideration the position in the case of civilian deaths and have decided to propose that relief should be allowed in their case. The Finance Bill will accordingly contain a clause providing for the extension to the case of civilians, whose death is due to injuries caused by the operations of war, of a relief from Death Duties similar to that given in the case of the Armed Forces. This provision will be retrospective to the beginning of the war.