§ Mr. Haslamasked the Chancellor of the Exchequer whether, in the event of the decease of the owner of Tax Reserve Certificates, these would be available under the conditions, as stated, for payment of the taxes as mentioned in the terms of the issue by his executors?
§ Sir K. WoodYes, Sir. Where the owner of Tax Reserve Certificates dies the Certificates will, subject to the terms of issue, be accepted in payment of any such tax or contribution as is mentioned in the terms of issue which is payable by his executors.