HC Deb 26 March 1936 vol 310 c1424W
Mr. BENSON

asked the Chancellor of the Exchequer whether, on the passing of the annuity of £5,000 to the holder of the title Earl Nelson, the annuity is capitalised for the purpose of the assessment of estate duties?

Mr. CHAMBERLAIN

Estate Duty is not chargeable in respect of this annuity in view of the terms of the original grant.