Finance Act, 1969

Amendment of section 61 of Finance (1909–10) Act, 1910.

46.—(1) Section 61 (1) of the Finance (1909-10) Act, 1910 , is hereby amended by the substitution of “£2,000” for “£1,000” (inserted by the Finance Act, 1951 ).

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