Comparison View

Amendments are not highlighted in legislation amended before 2012. We are working on it.
Formal Consolidation |  1997 RevEd
Bequests to institutions
13.—(1)  No estate duty shall be payable in respect of the amount of a bequest to any institution specified in the Ninth Schedule and the value of the property passing on the death of the donor of the bequest shall be deemed not to include the amount thereof for the purpose of assessing the rate of estate duty.
[12/78]
(2)  No estate duty shall be payable in respect of any monument that is the subject of a preservation order made under section 8 of the Preservation of Monuments Act (Cap. 239).
(3)  The Minister may, by order published in the Gazette, amend, add to or revoke the whole or part of the Ninth Schedule.
Informal Consolidation | Amended Act 42 of 1998
Bequests to institutions
13.—(1)  No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public character within the meaning of section 37(9) of the Income Tax Act (Cap. 134) and the value of the property passing on the death of the donor of the bequest shall be deemed not to include the amount thereof for the purpose of assessing the rate of estate duty.
[12/78]
(2)  No estate duty shall be payable in respect of any monument that is the subject of a preservation order made under section 8 of the Preservation of Monuments Act (Cap. 239).