Civil Defence Personnel (Death Duties).

Oral Answers to Questions — National Finance. – in the House of Commons on 28th July 1942.

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Photo of Mr Charles Challen Mr Charles Challen , Hampstead

asked the Chancellor of the Exchequer whether, as the duty of an air-raid warden or a member of the Auxiliary Fire Service is such as to entitle him to the same relief from Death Duties as a member of the Home Guard, he will take steps to provide accordingly?

Photo of Sir Kingsley Wood Sir Kingsley Wood , Woolwich West

I would remind my hon. and gallant Friend that members of the Civil Defence Services such as air-raid wardens or members of the Auxiliary Fire Service are covered by the provisions of Section 46 of the Finance Act, 1941. Under that Section the estate of any person who dies from injuries caused within 12 months of his death, by the operations of war is entitled to the same relief from Death Duties as is given to all members of the Forces by Section 38 of the Finance Act, 1924.