§ Mr. Denzil DaviesI beg to move Amendment No. 154, in page 62, line 6, leave out from 'tax' to end of line 10 and insert—
'(4) Subsection (1)(b) above has effect in relation to a person as the donor's spouse, widow or widower only if at the relevant time both the donor and that person were, or neither of them was, domiciled in the United Kingdom; and for that purpose the relevant time is, in the case of a spouse, the time of the donee's transfer and, in the case of a widow or widower, the time of the donor's death.(5) Where the donor has died before 1st April 1975 subsection (1)(b)(ii) above shall have effect with the substitution for the reference to his death of a reference to that date.'.This amendment extends the capital transfer tax gift-back relief to the case where the donee returns the original donor's gift to the donor's non-domiciled spouse at a time when the original donor himself was also not domiciled in the United Kingdom. It also extends the relief to gifts back to the original donor's widow or widower if the original donor and the widow-widower were not domiciled in the United Kingdom at the time of the original donor's 1113 death. This fulfils an undertaking given to the right hon. Member for Crosby (Mr. Page) in Committee.
§ Mr. Graham PageI am grateful to the Minister. I take it that this is a redrafting of the part left out and that there is no substantive alteration.
§ Mr. Denzil Daviesindicated assent.
§ Mr. Graham PageI see that the Minister agrees that that is the case. I do not want to delay the House, but I should like to thank the Minister for his courtesy in introducing amendments to meet the points made by me in Committee.
§ Amendment agreed to.