s 12 Bequests to Government or institutions of public character
12.—(1) No estate duty shall be payable in respect of the amount of a bequest to the Government or any institution of a public character within the meaning of the Charities Act 1994 and the value of the property passing on the death of the donor of the bequest shall be deemed not to include the amount thereof for the purpose of assessing the rate of estate duty.[10/2007]
(2) No estate duty shall be payable in respect of any monument that is the subject of a preservation order made under section 11 of the Preservation of Monuments Act 2009.
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