§ Mr. Jannerasked the Chancellor of the Exchequer in how many cases legatees have not been informed until they become eligible and apply for the post-war credit of a testator that such credit has been offset against the Income Tax liability of the deceased person; and whether he will notify such legatees at the earliest possible date that the post-war credit of the deceased person has been absorbed in Income Tax.
§ Sir S. CrippsThe information asked for in the first part of the Question is not available. As regards the second part, post-war credit certificates for the year 19452013;46 normally show a net amount after taking account of any arrears of tax which fall to be set off against the postwar credit, but certificates for earlier years normally take no account of any arrears. I am now arranging that, in future, all certificates issued to beneficiaries or creditors of a deceased person's estate, whether for 19452013;46 or for earlier years, shall show the net amount after set-off of any relevant arrears. I must point out that under this procedure it will not be possible to issue the certificates to the beneficiaries or creditors as promptly as in the past, as the deceased's tax affairs will have to be cleared up first.
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