Explanatory notes on the provisions of

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....d in the Estate Duty (Amendment) Act, 1985 (hereinafter referred to as the Amendment Act). 2. The Amendment Act has inserted in the Estate Duty Act, 1953, a new section 5C which provides that the Estate Duty Act, 1953, shall cease to apply to the levy of estate duty in respect of any property (other than agricultural land) which passes on the death of any person on or after the 16th day of March,....