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Finance Act 1946

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This is the original version (as it was originally enacted).

46Altered rates of estate duty.

In the case of persons dying on or after the tenth day of April, nineteen hundred and forty-six—

(a)the scale set out in Part I of the Tenth Schedule to this - Act shall be substituted for the scale set out in the Sixth Schedule to the Finance (No. 2) Act, 1940, as the scale of rates of estate duty ; and

(b)as respects the agricultural value of agricultural property, the entries set out in Part II of the Tenth Schedule to this Act shall be substituted for the entries relating to estates the principal value of which does not exceed ten thousand pounds in the scale of rates set out in the Third Schedule to the Finance Act, 1919 ; and

(c)the enactments mentioned in Part III of the Tenth Schedule to this Act shall have effect subject to the amendments specified in that Part of that Schedule, being amendments consequential on the relief of small estates from payment of estate duty which is effected by the preceding provisions of this section.

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