HC Deb 10 June 1959 vol 606 c990

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.

Forward to