HC Deb 21 March 1963 vol 674 c84W
48. Sir H. Butcher

asked the Chancellor of the Exchequer whether he is aware of the adverse comments made in the High Court and elsewhere over a period of years in connection with the anomalies arising from the treatment of tax payers who are subject to assessment under Schedule E and those who are liable to assessment under Schedule D; and whether he will give an assurance that legislation will not be introduced to deal with the liability of marriage settlements to Estate Duty until the former injustices have been remedied.

Mr. Boyd-Carpenter

I have noted my hon. Friend's views, but he will not, I am sure, expect me to anticipate the Budget statement.