Chapter 81:24 - Estate Duty (Deaths on Service)

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L.R.O. 1/2012
LAWS OF GUYANA
ESTATE DUTY (DEATHS ON SERVICE) ACT
CHAPTER 81:24
Act
15 of 1944
Current Authorised Pages
Pages
(inclusive)
Authorised
by L.R.O.
1 – 6 ... 1/2012
LAWS OF GUYANA
2 Cap. 81:24 Estate Duty (Deaths on Service)
L.R.O. 1/2012
Index
of
Subsidiary Legislation
This Chapter contains no subsidiary legislation.
LAWS OF GUYANA
Estate Duty (Deaths on Service) Cap. 81:24 3
L.R.O. 1/2012
CHAPTER 81:24
ESTATE DUTY (DEATH ON SERVICE) ACT
ARRANGEMENT OF SECTIONS
SECTION
1. Short title.
2. Modification of application of Estate Duty Act.
3. Interpretation.
4. Remission of estate duty in cases of persons killed on service.
5. Remission of estate duty in case of property passing more than once
owing to deaths on service.
6. Application.
__________________________ 1953 Ed.
c. 302 _______________________________________________________
15 of 1944 An Act to provide for the remission, or partial remission, of
Estate Duty in the cases of persons killed on service.
[17TH JUNE, 1944]
Short title.

Modification
of application
of Estate Duty
Act.
c. 81:23

Interpretation.

1. This Act may be cited as the Estate Duty (Deaths on
Service) Act.
2. In its application to the estates of deceased persons
to whom this Act applies, the Estate Duty Act shall be subject
to the modification hereinafter set out but, except as herein
provided, the Estate Duty Act shall apply to the estates of all
such persons to the same extent as if this Act had not been
enacted.
3. In this Act any reference to a widow shall, in the
case of a married woman whose husband survives her, be
deemed to include a reference to the surviving husband.

LAWS OF GUYANA
4 Cap. 81:24 Estate Duty (Deaths on Service)
L.R.O. 1/2012
Remission of
estate duty in
cases of
persons killed
on service.

4. (1) Where any person –
(a) dies from wounds inflicted, accident,
suffered, or disease contracted, within
three years of death, while on active
service against an enemy, whether at
sea, on land or in the air, or on service
which, in the opinion of the Minister,
is of a warlike nature or which
involves risks similar to those
incurred on active service, and was,
when the wounds were inflicted, the
accident occurred or the disease
contracted, subject to any naval,
military or air force law; or
(b) not being a person included in the
preceding paragraph, dies from
injuries received within three years of
his death and such injuries were, in
the opinion of the Minister, caused by
the operations of war,
the Minister may remit, or if the estate duty has already been
paid, repay in any case he thinks fit the whole or any part of
the estate duty imposed under the Estate Duty Act in respect
of property passing upon the death of the deceased to his
widow or lineal descendants or lineal ancestors, or to his
brothers or sisters, or to the descendants of any such brothers
or sisters, (hereinafter in this section together referred to as
“the beneficiaries”) not exceeding the amounts prescribed in
the subsection next following.
(2) The maximum amount which may be remitted
or repaid under the preceding subsection shall be–
(a) where the value for the purpose of
estate duty of the property passing to
LAWS OF GUYANA
Estate Duty (Deaths on Service) Cap. 81:24 5
L.R.O. 1/2012
Remission of
estate duty in
case of
property
passing more
than once
owing to
deaths on
service.
the beneficiaries does not exceed
twenty-five thousand dollars, the
whole of the estate duty in respect of
that property; and
(b) where the said value exceeds twenty-
five thousand dollars –
(i) in respect of the first twenty-
five thousand dollars, the
whole of the estate duty; and
(ii) in respect of the remainder, an
amount not exceeding one-half
of the estate duty payable
under the Estate Duty Act in
respect of such remainder.
(3) The benefits of any relief granted under this
section in respect of the first twenty-five thousand dollars
shall be apportioned rateably among the several persons who
would otherwise have paid the estate duty according to the
amounts which they would so have paid and without regard
to their respective rights of priority.
5. (1) Where the Minister is satisfied that estate duty
leviable under the Estate Duty Act has been, or is, payable on
any property passing on the death of any person to whom
section 4 of this Act applies and that subsequently such estate
duty has again become payable on the same property, or on
any part thereof, passing on the death of some other person to
whom section 4 of this Act applies, the whole of such estate
duty payable on such subsequent death in respect of the
property so passing shall be remitted or, if such estate duty
has been paid, repaid and the property shall not be
aggregated with any other property passing on such
subsequent death for the purpose of determining the rate of
estate duty payable on such other property.
LAWS OF GUYANA
6 Cap. 81:24 Estate Duty (Deaths on Service)
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Application.
(2) This section shall apply whether or not on any
such death any property passes to the widow, lineal
descendants, lineal ancestors, brothers or sisters, or the
descendants of any such brothers or sisters of the deceased.
6. This Act shall apply only in respect of deaths
occurring on or after the 3rd September, 1939.
________________

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