Clause 32. — (Further relief of small annuities from, estate duty.)

Part of Orders of the Day — Finance Bill. – in the House of Commons at on 1 July 1935.

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Photo of Sir Arthur Benn Sir Arthur Benn , Sheffield Park

I beg to second the Amendment.

I do so with pleasure. My right hon. Friend the Chancellor of the Exchequer said a good deal this afternoon about gestures. I hope that this Amendment is one which will appeal to him and be outside gestures. The fact that this Clause is in the Bill shows that the Chancellor fully realises the difficulty of people who have small means and who are inheriting something that may be of value. On the other hand, I do not think there is any one who would resent more the lack of fair play which may occur unless such an Amendment as this were carried.