Clause 9
Amendment of section 47
of Estate Duty (Amendment) Bill
BillNot in forceProvision 9 of 12
Clause 9
Section 47 of the principal Act is amended ––
(a)
by deleting the words “or interest thereon” wherever they appear in subsection (1) and substituting in each case the words “, interest thereon or penalty”;
(b)
by deleting the words “and interest” wherever they appear in subsection (2) and substituting in each case the words “, interest and penalty”; and
(c)
by deleting the words “or interest” in subsection (4) and substituting the words “, interest or penalty”.