Donatio Inter Vivos - Definition - Law Dictionary Home Dictionary Definition donatio-inter-vivos
Definition :
Donatio inter vivos, a gift made by some one not in prospect of death, as distinguished from donatio mortis causa (q.v.). It is constituted by an intention to give coupled with such acts as are necessary to give effect to such intention. If the donor dies within three years the subject-matter, if over 100l. in value, is generally subject to estate duty, unless given in consideration of marriage or a normal expenditure. (English) [Finance (1909-10) Act, 1910, s. 59).
View Judgments Citing this PhraseView Acts Citing this Phrase