HC Deb 05 March 1942 vol 378 c794
33. Mr. Wootton-Davies

asked the Financial Secretary to the Treasury what is the position of post-war Income Tax credits of deceased persons: and whether any arrangements can be made for such credits to be cashed by relatives in urgent cases of need?

Captain Crookshank

In the event of the taxpayer's death his right to receive the post-war credit passes to his personal representatives, who may dispose of it as part of his estate. I regret that I cannot see my way to adopting the suggestion in the second part of the Question.