§ RELIEF WHERE CAPITAL IS SUBJECT TO ESTATE DUTY
§ Amendments made: No. 80, in page 40, line 23, after ' duty ', insert ' or capital gains tax'.
§ No. 81, in line 29, after 'duty', insert 'and capital gains tax'.
§ No. 82, in line 31, after 'duty', insert 'or capital gains tax'.
§
No. 83, in line 38, at end insert:
and references to capital gains tax payable in consequence of a death shall be construed in accordance with subsection (8) and subsection (9)(a) of section 26 of the Finance Act, 1965'. —[Mr. Roy Jenkins.]