Revenue Laws Amendment Act 104 of 1976

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104 of 1976

The Revenue Laws Amendment Act 104 of 1976 intends:

to amend the provisions of the Estate Duty Act, 1955, relating to the deductions permitted in the determination of the net value of, an estate; and
to further regulate the procedure followed in respect of appeals against decisions of special courts in certain estate duty matters;
to amend the Stamp Duties Act, 1968, in order to exempt the issue and registration of transfer of certain marketable securities from stamp duty; and
to provide for incidental matters.

9 July 1976