Resolved,

"That it is expedient that further provision be made—

(a) for the charge of Estate Duty in respect of any such assets of such companies as may be specified in any Act of the present Session relating to finance in cases in which property has been transferred directly or indirectly to such a company by a person dying after the commencement of the said Act, or at his request or with his consent or acquiescence; and for treating the property in respect of which duty is charged as property in which the deceased had an interest;

(b) for the valuation of shares or other interests in such a company which pass on a death occurring after the commencement of the said Act;

(c) as to the cases in which, and the extent and manner to and in which, Section three of the Finance Act, 1894, is to have effect in relation to transactions in which such a company or its assets, or persons interested in any manner in such a company or its assets, is or are directly or indirectly concerned."