Section Text
In section 3 of the Estate Duty Act, 1953, after sub-section (3), the following sub-section shall be, and shall be deemed to have been, inserted with effect from the 1st day of April, 1964, namely :-
"(4) Any reference in sections 9, 11 and 33 to public charitable purpose or purposes in relation to a gift made or disposition or determination of an interest effected or suffered on or after the 1st day of April, 1964, shall be construed as not including a purpose the whole or substantially the whole of which is of a religious nature.".