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Contents

Long Title

Part I PRELIMINARY

Part II ESTATE DUTY

Part III COMPANIES

Part IV AGGREGATION AND VALUE OF PROPERTY

Part V LIABILITY FOR ESTATE DUTY

Part VI COLLECTION OF ESTATE DUTY

Part VII MISCELLANEOUS PROVISIONS

FIRST SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977

SECOND SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979

THIRD SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984

FOURTH SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996

FIFTH SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996 and Before 15TH February 2008

SIXTH SCHEDULE Rates of Interest

SEVENTH SCHEDULE Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977

EIGHTH SCHEDULE Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984

Legislative Source Key

Legislative History

Comparative Table

Comparative Table

 
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Related Subsidiary Legislation | Legislative History | Amendment Annotation off
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On 25/05/2013, you requested for the version in force on 25/05/2013 incorporating all amendments published on or before 25/05/2013. The closest version currently available is that of 15/02/2008.
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Gifts to Government or institutions of public character
12A.
—(1)  No estate duty shall be payable in respect of any gift of any property passing on the death of a person to the Government or any institution of a public character within the meaning of the Charities Act (Cap. 37) where the gift —
(a)
is made on or after 1st January 2002 but before the issue of a notice of assessment by the Commissioner under section 37;
(b)
is not any property which is deemed as property passing on the death of the person under section 7(1)(c); and
(c)
has been accepted by the Government or the institution of a public character, as the case may be,
and the value of the property passing on the death of the person shall be deemed not to include the value of the gift for the purpose of assessing the rate of estate duty.
[32/2002]
(2)  For the purpose of subsection (1), the value of any gift of any property passing on the death of a person shall be the market value of the gift at the time of the death of the person.
[32/2002]