HC Deb 16 February 1971 vol 811 c390W
77. Mr. David James

asked the Chancellor of the Exchequer what is the effective rate at each stage from £20,000 upwards of estate duty in real terms as compared with the rates in force on 30th July, 1949.

Mr. Higgins

I regret that there is no basis on which the suggested comparison could be made.