# Finance Act 1975, Paragraph 5


(1) In Article 5(1)(c) of the Finance (Northern Ireland) Order 1972 (which gives relief for a surviving spouse up to a limit of £15,000) the words “up to a limit of £15,000” shall be omitted.
(2) In Schedule 2 to that Order (provisions supplementary to Article 5)—
(a) in paragraph 15—
(i) in sub-paragraph (a) after the words “sub-paragraph (a)” there shall be inserted the words “ or (c) ” ; and
(ii) in sub-paragraph (b) the words “or (c)” shall be omitted ;
(b) in paragraph 17—
(i) in sub-paragraph (a) after the words “sub-paragraph (a)” there shall be inserted the words “ or (c) ” ; and
(ii) in sub-paragraph (b) the words “or (c)” (in each place where those words appear) shall be omitted ;
(c) in paragraph 19, in sub-paragraph (a) the words “or (c)” shall be omitted ; and
(d) in paragraph 20, the words “or (c)” shall be omitted.
(3) Where one party to a marriage dies after 12th November 1974 and subsequently (but before the passing of this Act) the other party dies, section 2(1) of the (N.I.).Finance Act (Northern Ireland) 1954 shall have effect in relation to the death of that other party with the omission of the words inserted by paragraph 26 of Schedule 2 to the Finance (Northern Ireland) Order 1972.
(4) The preceding provisions of this paragraph do not apply where, immediately before the death, the deceased but not his spouse was domiciled in the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/1975/7/schedule/11/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-1975/schedule-11/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.