Clause 280 - Grant of probate

Finance Bill – in a Public Bill Committee at 3:15 pm on 22nd June 2004.

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Question proposed, That the clause stand part of the Bill.

Photo of Rob Marris Rob Marris Labour, Wolverhampton South West

I want to ask my right hon. Friend about line 3 of clause 280, which refers to

''refusal of grant of probate where inheritance tax unpaid''.

I ask this as a former solicitor. Will she assure me that the words ''grant of probate'' in that context, and in the clause generally, also refer to letters of administration? A grant of probate, as she may know, is made when someone dies with a will. A grant of letters of administration is made when someone dies intestate, but inheritance tax may still have to be paid.

Photo of Dawn Primarolo Dawn Primarolo Paymaster General (HM Treasury)

I assure my hon. Friend that the answer to his question is yes. While I may not be as familiar with that area as he clearly is with his skills as a solicitor, I know that clauses 279 to 281 are absolutely in line with the current arrangements.

Photo of Mr John McWilliam Mr John McWilliam Labour, Blaydon

I draw the hon. Gentleman's attention to the fact that the wording he refers to comes from section 109 of the Supreme Court act 1981. It is the title of that section, and that is all. Whatever is in it, is in that particular piece of legislation, not this one.

Question put and agreed to.

Clause 280 ordered to stand part of the Bill.

Clause 281 ordered to stand part of the Bill.