§ 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 1338 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.