(1) Every gift made after the commencement of this Act for the provision, maintenance or improvement of a tomb, vault or grave or of a tombstone or any other memorial to a deceased person or deceased persons which would not otherwise be charitable shall, to the extent provided by this section, be a charitable gift.

(2) Such a gift shall be charitable so far as it does not exceed -

(a) in the case of a gift of income only, sixty pounds a year,

(b) in any other case, one thousand pounds in amount or value.