§ 37. Mr. McCrindleasked the Chancellor of the Exchequer whether he will consider including a Clause in next year's Finance Bill to provide that the starting point of estate duty is increased in equal steps over the next five years to not less than £25,000.
§ Mr. Patrick JenkinI have noted my hon. Friend's suggestion.
§ 50. Mr. McCrindleasked the Chancellor of the Exchequer whether he will consider seeking to amend the law on estate duty so that the duty is paid where the estate comprises shares on the amount finally realised and not on the value at the date of death.
§ Mr. Patrick JenkinI have noted my hon. Friend's suggestion.
§ Mr. McCrindleasked the Chancellor of the Exchequer whether he proposes, in advance of the 1972 Budget, to introduce legislation to exclude the value of the matrimonial home in the calculation of estate duty.
§ Mr. Patrick JenkinNo, but I would remind my hon. Friend that my right hon. Friend has already promised to con-302W sider before the next Budget the burden of estate duty on a surviving spouse.