Finance Act, 1960
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PART III. Death Duties. | ||
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Alteration of rates of estate duty. |
23.—In the case of persons dying after the 27th day of April, 1960, the scale 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 First Schedule to the Finance Act, 1951. |