Amendment of section 17 of the principal enactment. [ 6, 15 of 1959.]
7. Section 17 of the principal enactment is hereby amended by the substitution, for the words " deducted from the amount of the estate duty payable in respect of that property :", of the words and figures " deducted from the amount of the estate duty payable in respect of that property unless that property is gifted property in respect of which a contribution has been made, or has to be made, to the Personal Tax under the Personal Tax Act, No. 14 of 1959, or gifts tax has bean paid or has to be paid under the Inland Revenue Act, No. 4 of 1963 : "[.ยง 56 (1), 18 of 1965.] |