HC Deb 09 February 1982 vol 17 c324W
Mr. Trotter

asked the Chancellor of the Exchequer whether gifts to the Penlee lifeboat disaster fund will not only be free of capital transfer tax liability on the donor but will also not count towards the exemption limits in the computation of the donor's liability in respect of unrelated transfers.

Mr. Ridley

I shall let my hon. Friend have a reply as soon as possible.