HC Deb 02 October 1939 vol 351 c1667W
Mr. W. Joseph Stewart

asked the Financial Secretary to the Treasury whether the State will demand the payment of death duties on the estates of officers killed in action?

Captain Crook shank

I would refer the hon. Member to the provisions of Section 38 of the Finance Act, 1924, from which it will be seen that if the estate of an officer killed in action passes to his widow, lineal descendants, lineal ancestors, brothers and sisters or descendants of brothers and sisters, the law provides for exemption from Death Duties on the first 5,000 thereof and for relief on the remainder the amount of which is dependent upon the age of the deceased.