Section 29
schedule 2 to the principal Act is amended—
ActIn forceProvision 29 of 30
Section 29
(a)
in subparagraph 4(3), by substituting for subsubparagraph (d) the following subsubparagraph:
“(d) the market value of the asset as at the date of the death of the deceased person referred to in subparagraph 19(3)”; and
(b)
by substituting for paragraph 12 the following paragraph:
“Gifts