Finance Act, 1973
|
Amendment of section 61 of Finance (1909-10) Act, 1910. |
57.—(1) Section 61 (1) of the Finance (1909-10) Act, 1910 , is hereby amended by the substitution of “£3,000” for “£2,000” (inserted by the Finance Act, 1969 ). | |
(2) This section shall have effect only in relation to persons dying on or after the 16th day of May, 1973, and appropriate repayments shall be made accordingly. |