I move:
That—
(a) there shall be charged on gifts taken on or after the 28th day of February, 1974, a capital acquisitions tax to be called gift tax and on inheritances taken or or after the 1st day of April, 1975, a capital acquisitions tax to be called inheritance tax;
(b) gift tax and inheritance tax shall be paid by such persons, in such circumstances and at such rates as may be specified in the Act giving effect to this Resolution.