§ The Solicitor-GeneralI beg to move, in page 70, line 7, to leave out from "years," to the end of the paragraph.
This and the succeeding Amendment to the Schedule are consequential to an Amendment which was made in Clause 42 of the Bill. Clause 42 in its unamended form increased the period which must elapse before death, in the case of gifts to prevent them being assessable to Death Duty, to five years for non-charitable purposes and two years for charitable purposes. After some debate, the Government accepted an Amendment providing that in the case of charitable gifts the period should remain one year. The Amendments which appear on the Order Paper to the Tenth Schedule are cones- 1289 quential upon that Amendment to Clause 42.
§ Mr. C. WilliamsI only say that I realise that this is purely consequential and it is not a matter which I have any intention of discussing. I should, however, emphasise once again the fact that I and a great many other people believe that these proposals will be harmful to the country as a whole.
§ Amendment agreed to. Further Amendments made:
§ In page 70, line 18, leave out from "years," to the end of the paragraph.
§
In page 71, line 2, leave out from the first "words," to the end of the paragraph, and insert:
'three years' in both Maces where those words occur there shall be substituted the words 'five years."'
In page 71, line 38, leave out paragraph 2. —[The Solicitor-General.]
Bill to be read the Third time Tomorrow, and to be printed. [Bill 145.]