§ Dr. D. Johnsonasked the Chancellor of the Exchequer whether he is aware that, by the operation of the principle of aggregation of estates for the purpose of the payment of death duties, a small settled share of an estate can be liable to pay death duties of up to 80 per cent.; and if he will move to repeal the 129W Section of the 1894 Act which penalises beneficiaries of such a share in this way.
§ Mr. GreenI have noted my hon. Friend's suggestion, but I am afraid I could not see my way to abolish the principle of aggregation for the purpose of Estate Duty.