§ Mr. Glenvil HallI beg to move, in page 47, line 1, after "Act," to insert:
or section (Limitation of liability of trustees) or section (Relief where capital subject to death duties) thereof.This is a consequential Amendment arising from two new Clauses which were moved yesterday and accepted by the House. The first dealt with the point that where trustees are required to pay Contribution but can show that they have no trust assets out of which payment could be made, the Special Commissioners can, if they think proper, give a direction for the limitation or release of their liabilities. This Amendment is consequential upon that. Another new Clause to which the House agreed related to the case of an individual receiving income from capital from the estate of a person who died before the end of the year 1947–1948 and where a proportion of the capital of the estate has to be handed over by way of Estate Duty. The Amendment is also consequential upon that Clause.
§ Mr. EcclesWe cannot let this Amendment go without reminding the right hon. Gentleman that, although it goes some way, it does not go as far as we wish. This is a point where the trustees are allowed to appeal on matters of law. We do not think that is enough; we think that they ought to have a much wider field. We welcome this Amendment, but as I say, it does not by any means go as far as it ought to go.
§ 10.45 p.m.
§ Mr. Glenvil HallI did not want to elaborate on the Amendment because the hour is rather late. This gives not only the right of appeal on a point of law to the High Court, but also the right of appeal to the Special Commissioners. I thought that was understoood, but I now make it plain by specifically stating it.
§ Amendment agreed to.