Finance Act, 1973


Death Duties

Alteration of rates of estate duty.

53.—In the case of persons dying on or after the 16th day of May, 1973, the scale of rates set out in the Eighth Schedule to this Act shall be, and shall have effect as, the scale of rates of estate duty in lieu of the scale set out in the Second Schedule to the Finance Act, 1972 , and appropriate repayments shall be made accordingly.