Estate duty and obsolete death duties Estate duty and obsolete death duties
- 48Interest on repayment of estate duty and on instalments of duty.
- 49Abolition of estate duty and transitional provisions.
- 50Final abolition of obsolete death duties.
Notes on Part III
Modifications
- C1
Pt. III (ss. 19–52) modified by Finance Act 1977 (c. 36, SIF 63:1), s. 49(2)(5)
- C2
Pt. III (ss. 19–52) applied by Finance Act 1978 (c. 42, SIF 63:1), s. 68