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In force2020 Revised Edition

Part 2 · Estate Duty

13. Gifts to approved museum

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(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 1 April 1987 to any approved museum.

(2)

In this section, “approved” means approved by the Minister or such person as he may appoint.

Report

Part 3

Companies

Part 4

Aggregation and Value of Property

Part 5

Liability for Estate Duty

Part 6

Collection of Estate Duty

Part 7

Miscellaneous Provisions

Schedules