§ Mr. ROYDSasked the Chancellor of the Exchequer, whether he is aware that under Section 54 of the Finance (1909–10) Act, 1910, the estates of persons dying between the 30th April, 1909, and the 29th April, 1910, are liable to the increased rates of duty imposed by the Act, but are unable to claim the relief given by Section 61 (5) in respect of timber; whether, notwithstanding the intention of the Act in this respect, any claims have been made against the estates of such persons for Estate Duty at the new rates on the value of any timber comprised therein; whether he proposes to introduce an amendment of the law in this respect retrospective in effect; and whether, in the meantime, he will give instructions for such claims to be held over?
§ Mr. HOBHOUSEThe reply to the first two parts of the hon. Member's question is in the affirmative. I will bring to the notice of my right hon. Friend the Chancellor of the Exchequer the suggestion in the third part of the question; but I cannot undertake to give the instructions indicated in the concluding words.