CHARGE AT OTHER TIMES (Hansard, 13 July 1982)

HC Deb 13 July 1982 vol 27 cc945-6 945

§ The Solicitor-General
I beg to move amendment No. 112, in page 87, line 41, after `benefit)', insert 'or section 97 of the Finance Act 1981 (grant of tenancies of agricultural property)'.

Mr. Deputy Speaker
With this we may take Government amendment No. 113.

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§ The Solicitor-General
The amendments ensure that there will be no proportionate or flat rate charge to tax when trustees of a discretionary trust of a special trust grant a lease of agricultural property, so long as the grant is for full consideration.

§ Amendment agreed to.