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Calculation of the allowance to be made in respect of duty paid before the commencement of the Finance Act, 1894.
59 & 60 Vict. c. 28.
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15. The deduction to be allowed under section twenty-one of the Finance Act, 1896, in respect of death duties previously paid on property on which estate duty is payable shall, instead of being the amount of the duty paid ox payable, be the amount which would have been payable on account of the duty if the duty were calculated on the value of the property on which estate duty is payable: Provided that, if as respects any such deduction the person by whom the duty is payable requires the Commissioners, on the first delivery of his account, to calculate the deduction as if this section had not passed,, the deduction shall be so calculated.
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