Section 2

_Subject to subsection (1)

e~e a word_ or express~':.

u~~d m this Act has a meaning ss1gned to it by any ~ext

Vision of the relevant estate duty aw then unless the c?n th•

f herwise requires that word or e~pression shall have m 18

ct the meaning so assigned.

-

4 Schedule]

[S, 3- '

Exemption from duty of additional amount payable under proviso to section 14

of the

Employees

Provident

Fund

Ordinance.

21 /51.

Rate of interest on certain estate duty.

Acr 219

.

' .

""

, d ~...i

, •

of any.. person Ymg on-or after lst 3• In the ca~uty shall not e payable in resJlect A.u&iist 197?. estate ount payabltin the. m~er Prescribe/! ¾1

add1~onal FFmance under t e proVISo to section 14

by !Jie

Minister

O

Provident Fµnd O dmance 1951 to any su 0~ the

Eroployebuctren or rem~ter ss?e of Such person, bl'V1Ving spous.e, c der the said rdmance.

eing a contnbutor un 4 (1) In the case of the ~st te ?f any person dying on 0

· . 1 t January 1979 sun le mterest at the appro . r

~: sp~cified in the Schedul shall be payable on the=~

duty of such an estate.

The Collector may in is discretion waive the Wh 1

or any part of the interest p yable under ~ubsection (I)~ e