Estate Duty [Chapter23:03].
An Act to impose an estate duty upon the estates of deceased persons; and to provide for matters incidental thereto
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LEX-FAOC083800
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This Act imposes an estate duty upon the estates of deceased persons. For the purposes of this Act, the estate of any person shall consist of: (a) all property of that person as at the date of his or her death and which was acquired by that person on or after a specified date; (b) all property which, according to provisions of this Act, is deemed to be property of that person at the date of his or her death; and (c) all property of that person as at the date of his or her death which is and which was acquired by that person before a specified date.The Act defines the dutiable amount of an estate and provides with respect to the administration of the provisions of this Act.
