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Limitation of liability of purchasers and mortgagees.
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36.—Real and leasehold property shall not, as against a purchaser for valuable consideration or a mortgagee, remain charged with or liable to the payment of any sum for death duties after the expiration of six years from the happening of the event which gave rise to an immediate claim to duty in any case where the purchase was made or the mortgage was created on or after the 1st day of April, 1978.
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