- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 1971
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1971 c. 68
- SCHEDULE 12
- Death not constituting disposal
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Death not constituting disposal
1For subsection (1) of section 24 of the Finance Act 1965 there shall be substituted the following subsection:—
“(1)For the purposes of this Part of this Act, the assets of which a deceased person was competent to dispose—
(a)shall be deemed to be acquired on his death by the personal representatives or other person on whom they devolve for a consideration equal to their market value at the date of the death ; but
(b)shall not be deemed to be disposed of by him on his death (whether or not they were the subject of a testamentary disposition)”.
2At the end of subsection (9) of that section (construction of references to assets of which the deceased was competent to dispose) there shall be added the words “and include references to his severable share in any assets to which, immediately before his death, he was beneficially entitled as a joint tenant ”.
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