Finance Act, 1972
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PART II Death Duties | ||
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Alteration of rates of estate duty. |
26.—In the case of persons dying on or after the 19th day of April, 1972, the scale of rates set out in the Second Schedule to this Act shall be, and shall have effect as, the scale of rates of estate duty in lieu of the scale set out in the Second Schedule to the Finance Act, 1971 , and appropriate repayments shall be made accordingly. |