§ Mr. Denzil Davies
I beg to move Amendment No. 199, in page 85, line 5, leave out "made after 6th April 1976" and insertwhether made before or after the passing of this Act.".The amendment backdates Clause 110 to 12th March 1974. That fulfils another undertaking given by my right hon. Friend the Chief Secretary in Committee.
§ Amendment agreed to.
Amendment made: No. 245, in page 85, leave out lines 10 to 13 and insert
the borrower's estate shall be treated as increased by an amount equal to the value transferred".—[Mr Denzil Davies.]