§ Sir H. Williamsasked the Chancellor of the Exchequer whether it is intended by the inclusion of members of the W.R.N.S. as members of the Armed Forces of the Crown, in the Rules of the Supreme Court (No. 1), 1945, Order, S.R. & O., 246/L.1, to put W.R.N.S. ratings for the purposes of death duties in the same situation as A.T.S and W.A.A.F.
§ Sir J. AndersonNo, Sir. I would remind my hon. Friend that the relief from death duties provided by Section 38 of the Finance Act, 1924, which I understand him to have in mind, applies to members of His Majesty's Forces who are subject either to the Naval Discipline Act, or to military law under Part V of the Army Act, or to the Air Force Act. I understand that in this respect the position of W.R.N.S. ratings is not affected by the Order to which he refers.