§ Sir A. Maitlandasked the Chancellor of the Exchequer if he will consider altering the law to provide that Income Tax credits shall be regarded as debts due at the death of the holders and be payable thereon to their personal representatives.
§ Sir J. AndersonThe law provides that in the event of the taxpayer's death his right to receive the post-war credit passes to his personal representatives, who may dispose of it as part of his estate. I am afraid that I cannot see my way to adopting my hon. Friend's suggestion that the credit should be payable at death.