§ Mr. Boris JohnsonTo ask the Chancellor of the Exchequer how much(a) gross and (b) net revenue has been raised to date by the repeal under the Finance Act 1998 of section 26 of the Inheritance Tax Act 1984. [187474]
§ Dawn PrimaroloNone. Section 26 was redundant following the removal of the monetary limit which originally applied to relief for charitable bequests under what is now s.23 of the Inheritance Tax Act 1984. A gift or bequest which could previously have been relieved under s.26 can now enjoy relief either under s.23 or under s.25 (gifts for national purposes).