Estate Duty (Amendment) Act, 1984--Explanatory notes on the provisions of

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....Act No 53 of 1984. This Circular explains the substance of the provisions contained in the Estate Duty (Amendment) Act, 1984. The provisions of the Estate Duty (Amendment) Act, 1984 (hereinafter referred to as "the Amendment Act"), relate to the following matters: (i) Insertion of a new section 5B in the Estate Duty Act, 1953 (hereinafter referred to as "the principal Act"), relating to exclusio....

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.... which provides that the principal Act shall cease to apply to the levy of estate duty in respect of agircultural land. 4. Section 4 of the Amendment Act provides for omission of the provisions of clause (b) of sub-section (1) and clause (ii) of the Explanation below sub-setion (2) of section 34 of the principal Act. The effect of these amendments is that the provision relating to aggregation, fo....

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....ee that the rule should not be made, then the rule shall have effect in such modified form or shall be of no effect, as the case may be. However, such modification or annulment will not affect the validity of anything previously done under the rule. Scope and commencement of the Amendment At 6. Section 2 of the Amendment Act inserts a new sub-section (2C) of section 5A of the principal Act, the ....