I move:
That in relation to a death occurring after the passing of the Act giving effect to this Resolution— (a) the period outside which gifts inter vivos must be made or property released from trust in order to be outside the charge of estate duty shall be increased from three years to five years and the date for the valuation of gifts for estate duty purposes shall be altered correspondingly;
(b) the exemption of gifts made in consideration of marriage shall be expressly limited to gifts made to the parties to the marriage or to the issue of the marriage;
(c) in a case in which it appears to them that a disposition of property was made or any other transaction entered into with a view to avoiding duty, the Revenue Commissioners shall be empowered, notwithstanding the manner in which the disposition was made or transaction effected, to have regard only to the consequences of such disposition or transaction in relation to the passing of property on death and that, without detracting from the generality of such power, specific provision be made to prevent avoidance of duty through the medium of—
(i) transactions involving companies,
(ii) the creation of discretionary trusts,
(iii) investment in foreign immovable property,
(iv) the purchase of estates or interests in remainder,
(v) the purchase or provision of interests arising on death in a form which brings such interests outside the charge for duty or renders them non-aggregable with other property passing on the death.