HC Deb 17 April 1934 vol 288 cc938-9

Resolved, That for the purposes of paragraph (1) of Sub-section (1) of Section two of the Finance Act, 1894, where an annuity or other interest has been purchased or provided by the deceased, either by himself alone or in concert or by arrangement with any other person, the extent of any beneficial interest therein accruing or arising by survivorship or otherwise on the death of the deceased shall be ascertained and shall be deemed always to have been ascertainable, without regard to any expectant interest the beneficiary may have had therein before the death."—[Mr. Chamberlain.]