No. 3 oF 1979 An Act toamend the Estate Duty Act, 1973 _Exacrup by the Parliament of the United Republic of Tanzania. 1. This Act may be cited as the Estate Duty (Amendment) Act, shor tle 1919 and hal be Had as one with tho Bette Daty Ace 1968 teres es sher referer athe principal Act) 2, The principal Act is amended by adding immediately after section Aasion ot 17 he tong now sion Fd PRB? Ah 0 Foe the pupoe ofthis sion, the tem “de SA pendant” means asband, child, grandchild, parent ae rom Or ganparet ofthe decetsd who atthe time ofthe death Site GH OF the deceased, was ‘wholly or subsiantally dependent upon the deceased for his or het livelihood 2) Subject to subsection (3), where the property of the as pe 9) ‘property. ‘subsection (1) of section 7 refers includes a Pong preg ammeter ioed ng ve the death of the deceased, used as a di house by any dependant of the deceased, no estate duty shall be charged ‘on that house, (3) Where the property of the deceased to which subsection (1) of section 7 refers includes several houses which qualify for exemption from estate duty under subsection (2) of this section, not more than two of those houses shall be exempted from estate duty.” . 3. Section 33 of the principal Act is amended in subsection (1) by sation 33 deleting the words “twenty thousand shillings” which oocur in the third “ended fine and substtnting for thea the words “onc undred tous silings™ 4, The principal Act is amended by deleting the First Schedule and sub- Replace stituting for it the following: — ‘Bat Scale 12 No. 3 Estate Duty (Amendment) 19 “THE FIRST SCHEDULE Gection 21) RATES OF DUTY Value of Property Rate of Duty G) Not exceeding Shs. 100,000)... Nil Beating S100) bu © Seca oan On Pa ot ee © ‘Shs, 200,000/- but i aeeing Si 200,00 but not exceding oe ree (0 eg mo tg ogg i get mt © te gt mei (© xed St. 1000 00/-but ot exceed She 2fongagle ae si @ Ss. 2,000,000/-but notexceeding Ss SBN MOTE oy 320) and in aon to Tt, 70 percent ofthe amount in ces of Shs, 2,000,000 (1) rozeing Ss. 5000000... ae Sha. 2973.30 an in ado to icon of Sha 500000) ,oPassed inthe National Assembly on the twenty-third day of January, an nA Clerk of the National Assembly ‘Wiited by the Governaeat Priaer, Dar os Sahame—Taanis.