Finance Act, 1963
PART III. Death Duties. | ||
Amendment of section 33 of Finance Act, 1935. |
36.—(1) Subsection (1) of section 33 of the Finance Act, 1935 , is hereby amended by the substitution of “one thousand pounds” for “five hundred pounds”. | |
(2) This section shall have effect only in relation to persons dying after the passing of this Act. |