§ Captain CLIVEasked the Chancellor of the Exchequer whether Death Duties have hitherto been collected on the amount of annual allowances made during the twelve months preceding the death of a testator; and, if so, will he state approximately the amount of revenue thus collected for each of the last five financial years?
§ Mr. LLOYD-GEORGEIt is not the practice to claim duty on the amount of annual allowances made during the 12 months preceding the death of the donor, if those allowances were reasonable in amount, having regard to the means of the donor, and represent a part of his regular expenditure.