§ The Solicitor-GeneralI beg to move, in page 18, line 25, at the end, to insert:
or if the property so situate passes only by virtue of paragraph (c) of subsection (1) of section two of the Finance Act, 1894, as having been the subject of a gift inter vivos and it is shown that one at least of the said conditions is satisfied.This Amendment is to meet an objection raised by the hon. Member for South Hendon (Sir H. Lucas-Tooth), who was concerned that Clause 25 might bring into charge certain gifts which, under the law as it previously stood, would not be brought into charge. It is a very rare case in point of fact which might have been brought into charge and it is not desired, as the House knows, to make any change in the existing law. There are very rare cases where a person domiciled overseas gives property situated in England to another person and dies within five years, and during that time the property goes abroad. That is a rare case and we do not want to cover it. It was not previously covered.
§ Amendment agreed to.