HC Deb 07 March 1900 vol 80 c329

4. "That in the case of a person dying after the thirty-first day of March, nineteen hundred, property real or personal in which that person or any other person had an interest limited to cease on the death of the deceased shall, for the purpose of the Finance Act, 1894, and the Acts amending that Act be deemed to pass on the death of the deceased notwithstanding that such interest has been surrendered, assured, or otherwise disposed of during the lifetime of the deceased whether for value or not to or for the benefit of the remainder man or reversioner, except where the surrender, assurance, or disposition was bonâ fide made twelve months before the death of the deceased, and bonâ fide possession and enjoyment of the property was assumed there under by that remainder man or reversioner immediately upon the surrender, assurance, or disposition, and thenceforward retained to the entire exclusion of the person making the same, and of any benefit to him by contract or otherwise.