§ Mr. Chris SmithTo ask the Chancellor of the Exchequer if he will estimate the cost to the Exchequer in 1991–92 and in a full year of the provision whereby a will may be rewritten after death to minimise tax liability to the estate.
§ Mr. MaudeInformation is not available on which to base an estimate of the total cost to the Exchequer. The cost in 1991–92 for those cases in which property is redirected by an instrument of variation from a tax-paying beneficiary to a surviving spouse, or to a charity or heritage is about £30 million.