HC Deb 17 July 1980 vol 988 c1836

Amendments made:

No. 83, in page 136, line 21, leave out 'became' and insert 'was'.

No. 84, in page 136, line 28, leave out 'became' and insert was'.

No. 85, in page 136, line 28, at end insert— '(4) If at any time in the last thirty years the property ceased to be comprised in a settlement ("the original settlement") and became comprised in another settlement other than the current settlement in circumstances such as are referred to in paragraph 3(1)(b) below, the Board shall not under sub-paragraph (2)(b) or (3) above select the person who was the settlor in relation to the original settlement but may direct that paragraph 1 above shall not apply and that the rate or rates at which tax is chargeable on the amount in question shall be those referred to in sub-paragraph (2)(a) or (b) of paragraph 3 below, taking the reference to the settlement referred to in sub-paragraph (1)(a) of that paragraph as a reference to the original settlement.'.—[Mr. Peter Rees.]

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