HC Deb 13 July 1954 vol 530 cc254-5
3. Mr. Nabarro

asked the Chancellor of the Exchequer whether he will take steps to ensure that no National Serviceman killed on active service or otherwise, while wearing Her Majesty's uniform, will have his estate assessed to death duties.

Mr. R. A. Butler

I would refer my hon. Friend to a reply which my right hon. Friend the Financial Secretary to the Treasury gave on 1st April, 1953, to a Question on this topic by my hon. Friend the Member for Windsor (Mr. Mott-Radclyffe). I am sending him a copy of that reply.

Mr. Nabarro

Could my right hon. Friend arrange to publish in suitable form a statement saying what dividing line is taken by the Inland Revenue between the theatres of operation which are regarded as active service and those which are not? Is he aware that there is considerable doubt about Kenya and operations against Mau Mau, about Malaya and operations against the Communists, and now the series of murders which have taken place in the Suez Canal Zone when no active theatre of operations is said to be involved?

Mr. Butler

It has hitherto been thought that the answer given by the Financial Secretary covered the sort of situation which my hon. Friend has brought to my attention. I certainly think we should do everything we can to remove any doubts in anyone's mind. If my hon. Friend has a particular case in mind, I hope he will also bring it to my attention in the examination which I shall give to his supplementary question.