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Extension of 4 & 5 Geo. 5. c. 76. to property passing to certain collaterals.
63 & 64 Vict. c. 7.
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44. The Death Duties (Killied in War) Act, 1914 (which extends as respects the present war the relief from death duties given by section fourteen of the Finance Act, 1900), shall have effect, and shall be deemed always to have had effect, as though the references therein to lineal ancestors included references to brothers and sisters and the descendants of brothers and sisters of the decesased.
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