§ Mr. Evan Luardasked the Chancellor of the Exchequer whether he intends that the proposed 10 per cent. surcharge on Surtax for 1965–66 shall be payable by the personal representatives of taxpayers who died in that year.
§ Mr. CallaghanNo. The Income Tax Acts already provide that the Surtax on a person's income for the tax year in which he dies shall not exceed what it would have been if the income had been charged at the rates in force for the previous year.