HC Deb 03 November 1970 vol 805 c309W
37. Mr. James

asked the Chancellor of the Exchequer whether he will introduce legislation to enable sums payable in death duty to be held in trust for the benefit of the surviving spouse until death and for any children under the age of 18 years or attending any higher education centre.

Mr. Patrick Jenkin

I have noted my hon. Friend's suggestion.