§ Sir I. Alberyasked the Chancellor of the Exchequer whether he is aware that gifts made by an individual to the Government of the United Kingdom or of any of the Dominions or Colonies for the purpose of carrying on the war, may in some cases, in the event of the donor's death within 12 months of the date of his making the gift, be aggregable with other property of the deceased for the purpose of determining the rate at which his estate is liable to Estate Duty in this country; and whether he will introduce legislation similar to Section 30 of the Finance Act; 1928, to deal with this matter?
§ Sir K. WoodI agree in principle that gifts of this kind should not be charged to Estate Duty, and I will propose a provision to that effect in next year's Finance Bill.