Finance (No. 2) Act, 1915

Part IV.


Extension of 4 & 5 Geo. 5. c. 76. to legacy and succession duty.

46. Section two of the Death Duties (Killed in War) Act, 1914 (which provides for the remission of estate duty in respect of property passing more than once owing to deaths caused by the war), shall apply, and shall be deemed always to have applied, to succession and legacy duty as well as to estate duty.