Gifts to approved museum
13.—(1)  No estate duty shall be payable in respect of any gift inter vivos of —
(a)money; or
(b)any other approved gift,
made on or after 1st April 1987 to any approved museum.
(2)  In this section, “approved” means approved by the Minister or such person as he may appoint.
[32/2002 wef 18/11/2002]