§ Sir Edward Keelingasked the Secretary to the Treasury how many properties, of what area and value, accepted by the Inland Revenue in lieu of death duties since the establishment of the National Land Fund, have been disposed of otherwise than in accordance with Section 48 of the Finance Act, 1946, which established the Fund.
§ Mr. Boyd-CarpenterI am not sure what my hon. Friend has in mind. The provision governing the disposal of properties accepted in satisfaction of death duties is contained not in Section 48 of the Finance Act, 1946, but in Section 50 (3) of that Act. No properties have been disposed of otherwise than in accordance with that subsection.