Succession Duty Act, 1853

Leasehold estates not to be charged with legacy duty as personal estate.

19. No legatee or other person shall, after the time appointed for the commencement of this Act, be chargeable under the Legacy Duty Acts with duty, not then already due, in respect of any leasehold hereditaments of any testator or deceased person, as belonging to the personal estate of the testator or deceased.