Finance Act, 1957


Death Duties.

Amendment of section 21 of Finance Act, 1956.

15.—Where a certificate is given by virtue of section 4 of this Act in respect of any stocks, shares or securities, relief from estate duty under section 21 of the Finance Act, 1956 (No. 22 of 1956), shall not be granted in relation to those stocks, shares or securities save as respects the death of a person dying on or after the 6th day of April, 1958.