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Exceptions From Liability

Volume 887: debated on Thursday 6 March 1975

The text on this page has been created from Hansard archive content, it may contain typographical errors.

Amendments made: No. 64, in page 21, line 20, leave out section 30(3) or'.

No. 66, in page 21, line 21, after '32' insert—

'or subsection (3) or (4) of section (conditional exemption for certain buildings, etc. on death)'.

No. 67, in page 21, line 21, after 'Act', insert—

'or in the case of tax payable on the proceeds of a sale in accordance with paragraph 3(a) of Schedule (Relief for woodlands) to this Act, the person liable under paragraph 2(2) of that Schedule'.

No. 497, in page 21, line 22, at end insert—

'and no person other than those liable under subsection (3) of section 37 of this Act shall be liable for any tax chargeable under subsection (1) of that section'.

No. 796, in page 21, line 22, at end insert—

'(2A) Where a transfer of value is made within one year of the death of the transferor and, by reason of an excess over the amount specified in paragraph 9(1)(b) or 9A(1)(b) of Schedule 6 to this Act, any tax is chargeable on a part of the value transferred which is attributable to property given to a charity or property which becomes the property of a political party, no person other than the charity or, as the case may he, the political party shall be liable for tax on that part'.—[Dr. Gilbert.]