Finance Act, 1961
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Gifts for graves and memorials. |
12.—(1) In this section— | |
“the Act” means the Charities Act, 1961 ; | ||
“gift” and “charitable gift” have the same meanings as they have in the Act. | ||
(2) This section applies to every gift made before the 1st day of July, 1961, which, if it had been made on or after that day, would, by virtue of section 50 of the Act, have been, to the extent provided in that section, a charitable gift. | ||
(3) As respects the year 1961-62 and subsequent years of assessment, section 37 of the Income Tax Act, 1918, shall have effect in relation to a gift to which this section applies as if the gift had been made on or after the 1st day of July, 1961. |