Finance Act, 1991
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Death duties, waiver in respect of certain interest payable, etc. |
122.—(1) Where outstanding death duties are paid on or before the 30th day of September, 1991, interest payable on such duties up to the 30th day of April, 1991, shall be waived and penalties, if incurred, shall not be collected. | |
(2) This section shall not apply to any penalty imposed by a court or to interest on death duties, the payment of which has been ordered by a court. | ||
(3) In this section “death duties” has the meaning assigned to it by section 13 (3) of the Finance Act, 1894 . |