1 Short Title, commencement, etc

(1)

This Act may be cited as the Estate and Gift Duties Act 1968.

(2)

This Act shall come into force on 1 January 1969.

(3)

This Act is hereby declared to be one of the Inland Revenue Acts within the meaning of the Tax Administration Act 1994.

Section 1(3): replaced, on 1 April 1995 (applying with respect to the tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).