HC Deb 11 May 1964 vol 695 c142

Lords Amendment: In page 14, line 11, leave out "in respect of heritable property".

Lady Tweedsmuir

I beg to move, That this House doth agree with the Lords in the said Amendment.

I think that it would be convenient, Mr. Deputy-Speaker, if we could discuss with this Amendment the next two Amendments, Nos. 12 and 13.

Mr. Deputy-Speaker

If that is agreeable to the House.

Lady Tweedsmuir

As Clause 19 left this House, it provided that an executor would be accountable for Estate Duty on heritable property which had never passed through his hands because it had gone direct from the deceased to its new owner under a special destination. This was not intended. This Amendment and Amendment No. 12 ensure that the executor is accountable only for duty on property which has passed through his hands. Lords Amendment No. 13 is consequential upon the other two Amendments. Subsection (8) of the Clause is no longer needed and Amendment No. 13 omits it.

Mr. Lawson

As the noble Lady will agree, this was another point which was brought to her notice by my hon. Friends the Members for Glasgow, Craigton (Mr. Millan) and Kilmarnock (Mr. Ross). They are happy to see this tighter and more accurate definition and they welcome the change.

Question put and agreed to.

Subsequent Lords Amendments agreed to.