The Estate Duty (Amendment) Act, 1982--Explanatory notes on the provisions of

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..... , 1982, and has been enacted as Act No.31 of 1982. This circular explains the substance of the provisions contained in the Estate Duty (Amendment) Act, 1982. 2. The provisions of the Estate Duty (Amendment) Act, 1982 (hereinafter referred to as the Amendment Act) relate to the following matters: (i) Insertion of a new section 16A in the Estate Duty Act, 1953 (hereinafter referred to as the pri .....

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