HC Deb 16 March 1911 vol 22 c2568W
Mr. RAWLINSON

asked the Chancellor of the Exchequer whether, in the case of a person who has paid Super-tax for 1909–10, based on his total income for 1908–9, and who has died on 10th April, 1910, the estate of such person is liable for Supertax for any, and what, proportion of the year 1910–11?

Mr. LLOYD GEORGE

In practice no assessments to Super-tax have been made in the cases of persons who died before the date of the passing of the Act which originally imposed that tax,i.e., 29th April, 1910.