Capital Acquisitions Tax Act, 1976

Extension of certain Acts.

69.—(1) Section 1 of the Provisional Collection of Taxes Act, 1927 , is hereby amended by the insertion of “and gift tax and inheritance tax” before “but no other tax or duty”.

(2) Section 39 of the Inland Revenue Regulation Act, 1890, is hereby amended by the insertion of “gift tax and inheritance tax,” before “stamp duties”.