https://www.taxtmi.com/caselaws?id=70638 Property transferred by a deceased person to a public charitable trust more than six months before death was treated as outside the estate duty charging scheme, because it was not deemed by law to pass on death under the relevant charging provisions. The distinction between property not exigible to duty at all and property that is exigible but exempt was material: section 22, being an exemption provision, could not be used to create a charge where none arose under the charging sections. The deceased was also only a trustee and not a beneficiary, so the provision dealing with cessation of interest was inapplicable. en-us Tue, 23 Apr 1991 00:00:00 +0530 Mon, 18 Apr 2011 12:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70638 Property transferred by a deceased person to a public charitable trust more than six months before death was treated as outside the estate duty charging scheme, because it was not deemed by law to pass on death under the relevant charging provisions. The distinction between property not exigible to duty at all and property that is exigible but exempt was material: section 22, being an exemption provision, could not be used to create a charge where none arose under the charging sections. The deceased was also only a trustee and not a beneficiary, so the provision dealing with cessation of interest was inapplicable. Case-Laws Income Tax Tue, 23 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70638