Revenue Laws Amendment Act 71 of 1986

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71 of 1986

The Revenue Laws Amendment Act 71 of 1986 intends:

to amend the Marketable Securities Tax Act, 1948 [repealed in December 2003], so as to increase tbe rate· of tax payable in respect of the purchase of marketable securities;
to amend tbe Estate Duty Act, 1955, so as to increase the deductions from the net value of the estate in the determination of the dutiable amount of an estate, and to reduce the rates of estate duty; and
to amend the Stamp Duties Act, 1968, so as to make further provision in connection with the stamp duty payable in respect of marketable securities; and
to provide for matters connected therewith.

4 July 1986