HC Deb 02 July 1909 vol 7 c778W
Mr. REES

asked the Chancellor of the Exchequer whether the proceeds of assurance actually applied to the purpose of paying Death Duties, where policies have been taken out expressly for that purpose, are excluded from personal estate for the purpose of calculating Death Duty?

Mr. LLOYD-GEORGE

The answer is in the negative. Such moneys are' part of the personal estate, and taxable as such.