Finance Act, 1971
Abatement of estate duty. |
39.—(1) Section 45 of the Finance Act, 1969 , is hereby amended by the substitution of “£1,500” for “£1,000” and of “£750” for “£500” in each place where they respectively occur in subsections (2), (3), (4) and (5). | |
(2) This section shall have effect only in relation to benefits (within the meaning of the said section 45 ) accruing on or after the passing of this Act. |