HC Deb 09 April 1957 vol 568 c1007

18. Estate duty (gifts inter vivos)

Motion made, and Question, That it is expedient to authorise all such charges to estate duty as may result—

  1. (a) from amendments of the law relating to gifts inter vivos being amendments as to the property which is to be treated as comprised in the gift for the purpose of charging duty or as to the time at which any property so treated is to be valued, or as to matters arising out of any such amendments; or
  2. (b) from similar amendments of the law relating to property deemed to pass on a death by virtue of a disposition or determination of a limited interest.—[Mr. P. Thorney-croft.]

put and agreed to.

19. Estate duty (retirement annuities, etc.)

Motion made, and Question, That, notwithstanding any resulting charge to estate duty, provision may be made as to the treatment for purposes of estate duty of contracts and schemes approved under Part III of the Finance Act, 1956, and of annuities and other payments and rights under those contracts and schemes.—[Mr. P. Thorneycroft.]

put and agreed to.

Forward to