Finance Act, 1971
Amendment of section 8 of Finance Act, 1894. |
33.—(1) Section 8 (4) of the Finance Act, 1894 , is hereby amended by the deletion of “and his executor is not accountable for the Estate Duty in respect of such property”. | |
(2) This section shall have effect only in cases in which the deceased dies after the passing of this Act. |