§ Sir H. CAUTLEYasked the Chancellor of the Exchequer whether he is aware that 546W in the case of English estates containing property liable on death to Queensland or Transvaal Estate Duties the Inland Revenue only allow such Dominion Estate Duties to be deducted as debts against the total value of the estate instead of as deductions from the total Estate Duty payable; what is the reason for this departure from the practice with regard to the property of other Dominions held by English testators; how he justifies the payment of double Death Duties in the case of Queensland and Transvaal property only; and will he direct the Inland Revenue to allow the appropriate relief in such cases?
Mr. GUINNESSThe relief granted under Section 20 of the Finance Act, 1894, to which the hon. and learned Member refers, only operates as between this country and any British Dominion or Possession to which the provisions of the Section have been applied by Order in Council. The conditions necessary to enable an Order in Council to be made applying that Section to Queensland or the Transvaal have not been attained, and in these circumstances the Board of Inland Revenue have no power to allow the relief in question.