HC Deb 20 November 1947 vol 444 cc1337-8
59. Mr. Granville Sharp

asked the Chancellor of the Exchequer why repayment of postwar credits of deceased persons with estates of over £100 cannot be made without an Estate Duty officer's certificate that duty has been paid, or is not payable; whether there has been any alteration in the size of estates subject to Estate Duty since this regulation was introduced; and whether he will now amend the regulation.

Mr. Glenvil Hall

This requirement will be dispensed with in future, as rights to postwar credits of a deceased person which are transferred to beneficiaries are not chargeable to Estate Duty as part of his estate.

Mr. Sharp

Can my hon. Friend say whether that dispensation operates forthwith?

Mr. Glenvil Hall

Yes, Sir.