HC Deb 03 May 1966 vol 727 c1468

Motion made, and Question,

  1. 28. That provision may be made for and in connection with cases where the property which for purposes of estate duty passes or is deemed to pass on the death after 3rd May 1966 of a person domiciled or ordinarily resident in the United Kingdom, or the property otherwise taken into account in determining the amount of estate duty leviable on such a death, includes securities which the Treasury issue or have issued subject to any condition authorised by section 47 of the Finance (No. 2) Act 1915 or section 22 of the Finance (No. 2) Act 1931 for an exemption from taxation so long as the securities are in the beneficial ownership of persons neither domiciled nor ordinarily resident in the United Kingdom.—[Mr. Callaghan.]

put and agreed to.