§ The Solicitor-General (Sir Harry Hylton-Foster)I beg to move, in page 4, line 19, to leave out from "but" to the end of line 20 and insert:
after making allowance for funeral expenses and for debts and incumbrances.It might be for the convenience of the House to take with this Amendment that immediately following in page 4, line 22.We were impressed by the arguments adduced in Committee by the hon. Member for Oldham, West (Mr. Hale) and by my hon. and learned Friend the 2254 Member for Middlesbrough, West (Mr. Simon). We have had an opportunity of examining what were supposed to be the practical disadvantages of adopting the net value of the estate for this purpose. On closer examination the alleged practical disadvantages appear to be insubstantial, and we are glad to adopt the method of taking the value of the net estate as the guide. It was not possible to adopt the precise form of words suggested by the hon. Member for Oldham, West, because subsection (2) refers to the value of the estate at the time of death. As most of us do not incur funeral expenses until after death it was necessary to make some allowance for funeral expenses.
The other difficulty was that there is authority for the proposition that for this purpose a mortgage is not to be taken into account in assessing the value of the property mortgaged. The matter can be got rid of by making, in this form of words, an appropriate allowance for "debts and incumbrances." The effect of adopting this Amendment and that in line 22 will simply be that we shall retain the advantage of having the value of the net estate as a guide to the jurisdiction.
§ Sir L. Ungoed-ThomasWe welcome this Amendment and again, as the Attorney-General will have noticed, we have not repeated the Amendment put down in the name of my hon. Friend the Member for Oldham, West (Mr. Hale). It is incorporated in the Amendment now brought forward. This is yet another instance where my hon. Friend the Member for Oldham, West, has made a substantial contribution to the improvement of the Bill.
One final comment I should like to make is that I am delighted to see that the Law Officers have investigated alleged practical disadvantages. Whenever the argument of administrative convenience is put to the Law Officers—and indeed, to other Ministers of the Crown —I hope that they will immediately be put on suspicion and investigate it thoroughly, because it really is an argument which should not, if I may say so with respect, be accepted without very considerable investigation.
We are glad that the Law Officers have taken that course on this occasion, have 2255 come quite frankly to the House and have said that the practical disadvantages are illusory, and that those concerned have been big enough to accept the Amendment. We thank them for the course they have taken.
§ Amendment agreed to.
§
Further Amendment made: In page 4, line 22, leave out from "for" to "and" in line 27 and insert:
paragraphs (a) and (b) there shall be substituted the words that the value of the estate of the person in respect of whose estate the application is made was at the time of his death less than one thousand pounds, exclusive of what he was possessed of or entitled to as a trustee and not beneficially, but after making allowance for funeral expenses and for debts and incumbrances'".—[The Solicitor-General.]