§ Mr. Mott-Radclyffe
asked the Chancellor of the Exchequer whether he has any statement to make on the future treatment of members of the Armed Forces, wherever serving, as being on active service for Estate Duty purposes.
§ Mr. Boyd-Carpenter
Yes. During the war all members of the Armed Forces were regarded as being on active service against an enemy, and their estates were therefore given relief from Estate Duty. This practice has been continued up till the present time. It is now proposed to terminate it and, in the case of deaths of members of the Armed Forces occurring as from today from a wound inflicted, accident occurring or disease contracted or aggravated on or after 1st April, 1953, the exemption conferred by Section 71 of the Finance Act, 1952, will be given, in accordance with the terms of that Section, only where the death occurred on service of a warlike nature, such as service in Korea or Malaya in present circumstances or on service which, in the opinion of the Treasury involved the same risks as service of a warlike nature. The position of deaths occurring after that date from causes arising before it will remain unaffected.