division_name: Finance (No. 2) Bill [Ways and Means] &#8212; Schedule 20 &#8212; Inheritance tax: rules for trusts etc
motion: <p pid="b.705.1/1" pwmotiontext="yes"><i> Amendments made: </i>No. 70, page 384, line 38, at end insert&#8212;</p>
  
  <p pid="b.705.1/2" pwmotiontext="yes">'(2) For the purposes of sections 71A to 71G above, a deceased individual ("D") shall be taken to have been a parent of another individual ("Y") if, immediately before D died, D had&#8212;</p>
  
  <p pid="b.705.1/3" pwmotiontext="yes">(a) parental responsibility for Y under the law of England and Wales,</p>
  
  <p pid="b.705.1/4" pwmotiontext="yes">(b) parental responsibilities in relation to Y under the law of Scotland, or</p>
  
  <p pid="b.705.1/5" pwmotiontext="yes">(c) parental responsibility for Y under the law of Northern Ireland.</p>
  
  <p pid="b.705.1/6" pwmotiontext="yes">(3) In subsection (2)(a) above "parental responsibility" has the same meaning as in the Children Act 1989.</p>
  
  <p pid="b.705.1/7" pwmotiontext="yes">(4) In subsection (2)(b) above "parental responsibilities" has the meaning given by section 1(3) of the Children (Scotland) Act 1995.</p>
  
  <p pid="b.705.1/8" pwmotiontext="yes">(5) In subsection (2)(c) above "parental responsibility" has the same meaning as in the Children (Northern Ireland) Order 1995.".'.</p>
  
  <p pid="b.705.1/9" pwmotiontext="yes">No. 71, page 386, line 29, leave out '("B")'.</p>
  
  <p pid="b.705.1/10" pwmotiontext="yes">No. 72, page 386, line 30, leave out '("the current interest")'.</p>
  
  <p pid="b.705.1/11" pwmotiontext="yes">No. 73, page 386, line 33, leave out</p>
  
  <p pid="b.705.1/12" pwmotiontext="yes">'the following conditions are met'</p>
  
  <p pid="b.705.1/13" pwmotiontext="yes">and insert</p>
  
  <p class="indent" pid="b.705.1/14" pwmotiontext="yes">'section 49BA or 49BB below so provides'.</p>
  
  <p pid="b.705.1/15" pwmotiontext="yes">No. 74, page 386, line 34, at end insert&#8212;</p>
  
  <p pid="b.705.1/16" pwmotiontext="yes">'49BA Transitional serial interest: interest to which person becomes entitled during period 22nd March 2006 to 5th April 2008</p>
  
  <p pid="b.705.1/17" pwmotiontext="yes">(1) Where a person ("B") is beneficially entitled to an interest in possession in settled property ("the current interest"), that interest is a transitional serial interest for the purposes of this Chapter if the following conditions are met.'.</p>
  
  <p pid="b.705.1/18" pwmotiontext="yes">No. 75, page 387, line 6, at end insert&#8212;</p>
  
  <p pid="b.705.1/19" pwmotiontext="yes">'49BB Transitional serial interest: interest to which person becomes entitled on death of spouse or civil partner on or after 6th April 2008</p>
  
  <p pid="b.705.1/20" pwmotiontext="yes">(1) Where a person ("E") is beneficially entitled to an interest in possession in settled property ("the successor interest"), that interest is a transitional serial interest for the purposes of this Chapter if the following conditions are met.</p>
  
  <p pid="b.705.1/21" pwmotiontext="yes">(2) Condition 1 is that&#8212;</p>
  
  <p pid="b.705.1/22" pwmotiontext="yes">(a) the settlement commenced before 22nd March 2006, and</p>
  
  <p pid="b.705.1/23" pwmotiontext="yes">(b) immediately before 22nd March 2006, the property then comprised in the settlement was property in which a person other than E was beneficially entitled to an interest in possession ("the previous interest").</p>
  
  <p pid="b.705.1/24" pwmotiontext="yes">(3) Condition 2 is that the previous interest came to an end on or after 6th April 2008 on the death of that other person ("F").</p>
  
  <p pid="b.705.1/25" pwmotiontext="yes">(4) Condition 3 is that, immediately before F died, F was the spouse or civil partner of E.</p>
  
  <p pid="b.705.1/26" pwmotiontext="yes">(5) Condition 4 is that E became beneficially entitled to the successor interest on F's death.</p>
  
  <p pid="b.705.1/27" pwmotiontext="yes">(6) Condition 5 is that&#8212;</p>
  
  <p pid="b.705.1/28" pwmotiontext="yes">(a) section 71A below does not apply to the property in which the successor interest subsists, and</p>
  
  <p pid="b.705.1/29" pwmotiontext="yes">(b) the successor interest is not a disabled person's interest.'.</p>
  
  <p pid="b.705.1/30" pwmotiontext="yes">No. 76, page 387, line 47, leave out '49B(1)(a)' and insert '49BA'.</p>
  
  <p pid="b.705.1/31" pwmotiontext="yes">No. 77, page 388, line 4, leave out '49B(1)(a)' and insert '49BA'.&#8212;<i> [Dawn Primarolo.]</i></p>
  
  <p pid="b.705.1/32" pwmotiontext="yes"><i> Amendment proposed</i>: No. 5, page 388, line 18, at beginning insert&#8212;</p>
  
  <p pid="b.705.1/33" pwmotiontext="yes">'6 (1) In section 89 (trusts for disabled persons)&#8212;</p>
  
  <p pid="b.705.1/34" pwmotiontext="yes">(a) in subsection (4)(a) at end insert&#8212;</p>
  
  <p pid="b.705.1/35" pwmotiontext="yes">"(aa) a person who lacked capacity within the meaning of section 272 below, or";</p>
  
  <p pid="b.705.1/36" pwmotiontext="yes">(b) in subsection (4)(c), leave out "or middle" and insert "middle or lower"; and</p>
  
  <p pid="b.705.1/37" pwmotiontext="yes">(c) after subsection (4)(c) at end insert&#8212;</p>
  
  <p pid="b.705.1/38" pwmotiontext="yes">"(d) a person who satisfies the Commissioners for Her Majesty's Revenue and Customs that he had a condition that it was at that time reasonable to expect would have such effects on him as to lead to him becoming a person&#8212;</p>
  
  <p pid="b.705.1/39" pwmotiontext="yes">(i) falling within subsection (4)(a) or (aa) above, or</p>
  
  <p pid="b.705.1/40" pwmotiontext="yes">(ii) in receipt of an attendance allowance mentioned in subsection (4)(b) above, or</p>
  
  <p pid="b.705.1/41" pwmotiontext="yes">(iii) in receipt of a disability living allowance mentioned in subsection (4)(c) above.".'.&#8212;<i> [Mrs. Villiers.]</i></p>
  
  <p pid="b.705.1/42" pwmotiontext="yes"><i> Question put, </i>That the amendment be made:&#8212;</p>
  
  <p pid="b.705.1/43" pwmotiontext="yes"><i> The House divided:</i> Ayes 215, Noes 276.</p>