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.
[32/2002]
(2)  In this section, “approved” means approved by the Minister or such person as he may appoint.
[32/2002]