§ Mr. Peter Rees
I beg to move amendment No. 153, in page 70, line 30, leave out from Where' to end of line 34 and insert'in the case of the estate of a deceased person no grant of representation or confirmation has been obtained in the United 1837 Kingdom before the expiration of the period of twelve months from the end of the month in which the death occurred—
- (a) every person in whom any of the property forming part of the estate vests'.
No. 86, in page 70, line 33, at end insert
'or because a person who has intermeddled in this estate has not obtained such a grant or confirmation'.
§ Government amendment No. 154.
No. 87, in page 71, line 1, after 'Board', insert
'within a reasonable time he becomes or ought reasonably to have become aware of the above circumstances'.
§ Government amendment No. 155.
§ Mr. Rees
This amendment deals with the drafting defect in clause 93(4) which extends the circumstances in which a capital transfer tax account has been submitted. The defect was drawn to our attention in Committee by the keen and assiduous eye of my right hon. Friend the Member for Crosby (Sir G. Page), and is the subject of his amendment No. 86. I hope, however, that in the circumstances he will feel that ample justice has been done to the point by Government amendment No. 153.
§ Sir Graham Page
The Government amendments amply cover those that I tabled, and therefore I shall not pursue my amendments.
§ Amendment agreed to.
§ Amendments made:
No. 154, in page 70, line 41, leave out
'within paragraph (a) above in respect of'
'beneficially entitled to an interest in possession in'.
No. 155, in page 71, line 5, at end insert—
'(4A) In sub-paragraph (4) of the said paragraph 2 after the word "if" there shall be inserted ", in the case of an account to be delivered by a person falling within sub-paragraph (2A) above, a person falling within that sub-paragraph has satisfied the Board that an account will in due course be delivered by the personal representatives or if, in that or any other case,".
(4B) After sub-paragraph (5)(a) of the said paragraph 2 there shall be inserted—
No. 156, in page 71, line 14, leave out subsection (6) and insert—
'(6) The provisions of subsection (4), (4A) and (4B) above shall come into force on the coming into force of the first regulations made under paragraph (a) of subsection (1) above; and if regulations under that paragraph come into force on different dates in respect of diferent parts of the United Kingdom those provisions shall come into force in each part on the coming into force of the first regulations that come into force in respect of that part.'.
§ No. 157, in page 71, line 16, leave out 'or an order'.—[Mr. Peter Rees.]