division_name: Finance Bill &#8212; New Clause 5 &#8212; Inheritance Tax: Mitigation of Double Charges
motion: <p class="" pid="a.343.0/1" pwmotiontext="yes">I beg to move, That the clause be read a Second time.</p>
  
  <p class="" pid="a.343.0/2" pwmotiontext="yes">New clause 5 addresses an anomaly&#8212;indeed, I might call it an injustice&#8212;that is estimated to affect about 30,00 people, and which we believe was not intended to arise. We recognise that there may be ways of achieving the relief that the new clause seeks other than amendment of the underlying primary legislation, but this is the route that we have chosen. I hope that I shall be able to secure a commitment from the Paymaster General, if not to accept the new clause as drafted, at least to provide relief from the double charge that I shall describe by whatever means the Revenue finds most appropriate, so that those 30,000 people can get on with their lives with some certainty about their position in relation to inheritance tax.</p>
  
  <p pid="a.356.2/1" pwmotiontext="yes"><i>Question put,</i> That the clause be read a Second time:&#8212;</p>
  
  <p pid="a.356.2/2" pwmotiontext="yes"><i>The House divided:</i> Ayes 153, Noes 340.</p>