|
|
Amendment of 59 & 60 Vict. c. 28, s. 17, as to, exclusion of fractions from value.
|
13.—(1) For the purpose of determining the rate and the amount of duty, the exclusion under section seventeen of the Finance Act, 1896, of any fraction from the principal value of the estate shall in the case of every person dying after the passing of this Act cease to have effect.
|
|
| |
(2) The Commissioners of Inland Revenue may, if the think fit, accept a statement by or on behalf of any accountable person as a correction of any Inland Revenue affidavit of account within the meaning of Part I. of the Finance Act 1894, for the purposes of that Act and the Acts amending that Act, without requiring that statement to be verified on oath.
|
