Page 39 - P6 Slide Taxation - Lecture Day 3 - Donations Tax & Estate Duty.
P. 39

Deductions











                                                  Donation to deceased


                                                  prior to death (certain


                                                  ltd interests)






                                                        Donation reverts


                                                                at death










              Where deceased held an interest by virtue of a donation

                  made to him, and, on his death, the right reverts to the

                  original donor , a deduction will be allowed (example)
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