I move:
That section 2 of the Finance Act, 1894, shall be amended so as to apply to certain gratuitous benefits under superannuation schemes or arrangements.
It may be necessary for me to explain this Resolution. Deputies will remember that during the debate on the Finance Bill last year there was comment about death benefits arising in certain circumstances not being liable to estate duty, on the basis that if the death benefit is not enforceable on the part of the recipient, as in the case of some death benefits, for example, in the Civil Service, therefore it is not liable to be charged for estate duty purposes. There was some adverse comment on this and this Resolution is to cure that situation. It will bring in a rather wider field than civil servants, that is, the field in which there are death benefits as a result of any superannuation scheme or arrangement even though the beneficiary would not have the right of enforcement.