§ 5.54 P.m.
§ The Solicitor-GeneralI beg to move, in page 38, line 8, at the end, to insert:
(10) References to sums paid or payable in respect of an absolute or limited interest in the residue of the estate of a deceased person, or in a part thereof, shall, in the application of this Part of this Act for the purposes of Surtax, be construed as excluding any sum paid or payable in discharge of any legacy duty charged in respect of that absolute or limited interest.This Amendment, to which I ought to have referred when dealing with the last Amendment, deals with exactly the same thing in the case of a life tenant, or in the case of a residuary legatee who is also a life tenant.
§ Amendment agreed to.