HC Deb 17 April 1978 vol 948 c178

Motion made, and Question, That charges to capital transfer tax may be imposed by—

  1. (a) amendments of section 47 of the Finance Act 1975 and paragraph 13(7) of Schedule 4 to that Act;
  2. (b) provisions restricting relief under section 87(1)(a) of the Finance Act 1976 where there has been a reduction in the rates of tax;
  3. (c) provisions about settled property or about life policies and deferred annuity contracts.—[Mr. Healey.]
put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.