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ESTATE DUTY (AMENDMENT) DECREE,
1975 (NRCD 338)
IN pursuance of the provisions of
the National Redemption Council
(Establishment) Proclamation,
1972, this Decree is hereby made:
Section 1—Estate Duty Act Amended.
1. The Commissioner responsible
for Finance may exempt any person
or class of persons from the whole
or any part of the estate duty
imposed by the Estate Duty Act,
1965 (Act 271) as continued in
force by the Estate Duty Act
(Repeal) Decree, 1969 (NLCD 405)
where it appears to him to be just
so to do; and accordingly, the
said Act as continued in force and
the said Decree shall have effect
with such modifications as may
necessary be to give effect to
this Decree.
2. Without prejudice to the
generality of subsection (1) of
this section, the said Act is
hereby amended—
(a) in section 8 thereof, by the
substitution for the words "for
such exemptions as may be provided
for by regulations under this
Act;" of the words "for such
exemptions as may be granted by
the Commissioner responsible for
Finance;" and
(b) by the repeal of paragraph (a)
of section 18 thereof.
Made this 23rd day of June, 1975.
COLONEL I. K. ACHEAMPONG
Chairman of the National
Redemption Council
Date of Gazette Notification: 11th
July, 1975.
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