HC Deb 25 August 1909 vol 9 cc2273-4W
Captain CLIVE

asked the Chancellor of the Exchequer whether, in the case where annual payments by the parents of a married couple are substituted by formal agreement for a marriage settlement, such payments will, on the death of the grantor, be liable to a retrospective Death Duty for the five years preceding death?

Mr. LLOYD-GEORGE

The answer is in the affirmative, except in the case of payments made before 30th April, 1908, which would not be chargeable.