§ That, for the purposes of any condition of the law relating to estate duty which requires the exclusion of any benefit to a person where a gift is made of property, a benefit which a person obtained by virtue of operations associated with the gift shall be treated as a benefit to him by contract or otherwise.
§ Resolution read a Second time.
§ Question, That this House doth agree with the Committee in the said Resolution, put forthwith, pursuant to Standing Order No. 86 (Ways and Means Motions and Resolutions), and agreed to.
§ Instruction to the Committee on the Finance Bill that they have power to make provision therein pursuant to the said Resolution.