Capital Acquisitions Tax Act, 1976
|
Tax, in relation to certain legislation. |
68.—(1) Inheritance tax shall not be a duty or a death duty for the purposes of section 9 of the Succession Act, 1965 , but it shall be a death duty for the purposes of— | |
(a) section 34 (3) of that Act; | ||
(b) the definition of pecuniary legacy in section 3 (1) of that Act; and | ||
(c) paragraph 8 of Part II of the First Schedule to that Act. | ||
(2) Section 72 of the Registration of Title Act, 1964 , shall apply as if gift tax and inheritance tax were therein mentioned as well as estate duty and succession duty. |