§ Mr. DUNCAN MILLAR
asked the Secretary to the Treasury the number of estates of deceased licence-holders in Scotland upon which Estate Duty was paid during each of the last two years for which complete figures are available, giving in each case the net profits earned during the last year in which the deceased licence-holder carried on business, and the value of the goodwill as fixed by the Board of Inland Revenue for the purpose of estate and subsidiary Death Duties, and also stating in each case, where possible, whether the deceased was a yearly tenant or held a lease of the licensed premises and, where a leaseholder, the period of the lease?
§ Mr. MASTERMAN
The available records do not, I regret, enable me to give the information for which the hon. Member has asked.