§ 54. Mr. Keelingasked the Chancellor of the Exchequer whether interest is demanded from the estate of a person who sent a cheque for Special Contribution on the date it was due but died before the Board of Inland Revenue had paid the cheque into the bank with the result that payment was refused.
§ The Financial Secretary to the Treasury (Mr. Glenvil Hall)The Board of Inland Revenue would not claim interest in such a case provided that there was no undue delay in payment by the personal representatives.
§ Mr. KeelingAs cheques paid in this month were, to my knowledge, sent to the Inland Revenue ten weeks previously, is the Financial Secretary aware that payers of Special Contribution who are likely to die before their cheques are paid in will receive his reply with great satisfaction?