Clause 3

Section 6A of the principal Act is amended by deleting subsection (3) and substituting the following: —“(3) There shall be allowed in respect of the principal value, as ascertained in accordance with the provisions of this Act, of all property which passes on the death of a person on or after the 1st day of April 1977, a remission of estate duty at the rates set out in the Eleventh Schedule to this Act.”.