§ Mr. Viggersasked the Chancellor of the Exchequer whether he has any intention of proposing amendments to paragraph 6 of Schedule 5 to the Finance Act 1975 on the lines of the extra-statutory concession indicated by the Revenue whereby a second charge to capital transfer tax will not be made when an ultimate beneficiary survives a period specified in a commorientes clause.
§ Mr. Joel BarnettI am considering the matter.