Finance Act, 1963

PART III.

Death Duties.

Amendment of section 33 of Finance Act, 1935.

36.—(1) Subsection (1) of section 33 of the Finance Act, 1935 , is hereby amended by the substitution of “one thousand pounds” for “five hundred pounds”.

(2) This section shall have effect only in relation to persons dying after the passing of this Act.