HC Deb 13 May 1959 vol 605 c1384

Considered in Committee.

[Sir CHARLES MACANDREW in the Chair] Resolved,

ESTATE DUTY: RETENTION OR ASSUMPTION OF BENEFITS ON GIFTS INTER VIVOS 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.—[Mr. Erroll.]

Resolution to be reported.

Report to be received Tomorrow:

Committee to sit again Tomorrow.