§ Captain Pluggeasked the Chancellor of the Exchequer what is the present position with regard to exemption from 1132W Estate Duties of bequests for research; and whether he will consider taking steps to amend the present law so as to give greater encouragement to such bequests?
§ Sir J. SimonThere is no provision in the law for exempting from Estate Duty bequests for research, and I am not prepared to propose any alteration of the law in this respect.