HC Deb 05 April 1971 vol 815 c177

Motion made, and Question: That it is expedient to authorise charges to capital gains tax and estate duty arising from the abolition of the disposal deemed to occur on the death of a person and of the chargeable gain or allowable loss accruing on a death or on a disposal by way of donatio mortis causa or from any amendment of the provisions relating to settled property.—[Mr. Barber.]

put forthwith pursuant to Standing Order No. 94(2) (Ways and Means motions), and agreed to.