Section 35(3)(a) in The Estate Duty Act, 1953

Central Government Act

(a) in the case of an estate which consists wholly of agricultural land, a sum representing one- fourth of the estate duty payable; and

1. Subs. by Act 33 of 1958, s. 14, for sub- section (1) (w. e. f. 1- 7- 1960 ). 2 Sub- section (2) omitted by s. 14, ibid. (w. e. f. 1- 7- 1960 ).