ESTATE DUTY (AMENDMENT) ACT - 1975 (NRCD 338)

• Section - 1 - Estate Duty Act Amended.

  • 1. The Commissioner responsible for Finance may exempt any person or class of persons from the whole or any part of the estate duty imposed by the Estate Duty Act, 1965 (Act 271) as continued in force by the Estate Duty Act (Repeal) Decree, 1969 (NLCD 405) where it appears to him to be just so to do; and accordingly, the said Act as continued in force and the said Decree shall have effect with such modifications as may necessary be to give effect to this Decree.
    
    2. Without prejudice to the generality of subsection (1) of this section, the said Act is hereby amended-
    
    (a) in section 8 thereof, by the substitution for the words "for such exemptions as may be provided for by regulations under this Act;" of the words "for such exemptions as may be granted by the Commissioner responsible for Finance;" and
    
    (b) by the repeal of paragraph (a) of section 18 thereof.