§ Mr. Meacherasked the Chancellor of the Exchequer how many claims for estate duty were made under Section 46 of the Finance Act, 1940; and what were the amounts of duty involved in the last 10 financial years.
§ Mr. Patrick JenkinInformation is only available for the last nine financial years, over which the total number of claims made under Section 46 of the Finance Act, 1940, was 60. The amount of duty involved in these claims is not known, but is probably small.