Dáil Éireann - Volume 7 - 25 April, 1924 - COMMITTEE ON FINANCE. FINANCIAL RESOLUTIONS.


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Dáil Éireann - Volume 7 - 25 April, 1924

COMMITTEE ON FINANCE. FINANCIAL RESOLUTIONS. - RESOLUTION 17—DEATH DUTIES.

Mr. BLYTHE Mr. BLYTHE

Mr. BLYTHE: I move:—

That the several enactments mentioned in the Schedule to this Resolution (which enactments relate to the death duties on property passing on the deaths of British sailors and soldiers) shall to the extent mentioned in the third column of the said Schedule, not apply to property passing on the death of any person dying on or after the 1st day of April, 1924, and shall be repealed accordingly.

SCHEDULE.

Session and Chapter.	Short Title.	Extent of Repeal.
57 & 58 Vict., c. 30.	Finance Act, 1894.	In sub-section (1) of Section 8 the words “and for the exemption of the property of common seamen, marines or soldiers who are slain or die in the service of Her Majesty.”
63 & 64 Vict., c.7.	Finance Act, 1900.	Section 14.
4 & 5 Geo. V., c. 76.	Death Duties (Killed in War) Act, 1914.	The whole Act.
5 & 6 Geo. V., c. 89.	Finance (No. 2) Act, 1915.	Section 46.
7 & 8 Geo. V., c. 31.	Finance Act, 1917.	Section 29.
8 & 9 Geo. V., c. 15.	Finance Act, 1918.	Section 44.
9 & 10 Geo. V., c. 32.	Finance Act, 1919.	Section 31.
11 & 12 Geo. V. c. 32.	Finance Act, 1921.	Section 43.

This Resolution is for the purpose of repealing legislation which exempts from death duties property passing on the death of British sailors and soldiers. There is really no reason why property in this country, which passes on the death of British soldiers and sailors, should be exempt from death duties.

Resolution put and agreed to.

Dáil Éireann 7 COMMITTEE ON FINANCE. FINANCIAL RESOLUTIONS. RESOLUTION 17—DEATH DUTIES.

General Debate

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