§ Mr. Wigley
asked the Chancellor of the Exchequer if he will introduce legislation to seek to defer the liability of children under 18 years of age to pay capital transfer tax on money inherited from a deceased person until the child reaches 18 years of age.
§ Mr. Denzil Davies
No. I should, however, be happy to look at any specific case the hon. Member has in mind if he would send me details of it.