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Estate Duty

Volume 244: debated on Tuesday 11 November 1930

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asked the Chancellor of the Exchequer whether he is aware that, owing to the depreciation in the value of shares in industrial undertakings, loss and hardship frequently ensue to beneficiaries of estates of deceased persons owing to realisations necessitated by the payment of Estate Duty on personalty in one sum; and whether he will consider the desirability of introducing legislation permitting the payment of such duty by instalments as in the case of realty?