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Limited aggregation of certain settled property abolished.
63 & 64 Vict. c. 7.
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16. In the case of persons dying on or after the nineteenth day of April nineteen hundred and seven, any settled property which would, under subsection. (2) of section twelve of the Finance Act, 1900, be aggregated with other property so as to enhance the rate of duty to the limited extent provided in that section, shall, for the purposes of the principal Act, instead of being so aggregated, be treated as an estate by itself.
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