Finance Act, 1965

Amendment of section 59 (2) of Finance (1909-10) Act, 1910, section 27 (a) of Finance Act, 1938, and section 24 (3) (a) of Finance Act, 1961.

28.—In relation to a disposition or gift made, whether before or after the passing of this Act, by a person dying after such passing—

(i) subsection (2) of section 59 of the Finance (1909-10) Act, 1910 ,

(ii) paragraph (a) of section 27 of the Finance Act, 1938 , and

(iii) paragraph (c) of subsection (3) of section 24 of the Finance Act, 1961 ,

shall be read as if there were inserted in each immediately after the word “marriage” the words “to or for the benefit of a party to the marriage or of issue of the marriage”.