Clause 26. — (Provisions against double Death Duties.)

Part of Postponed Clauses. – in the House of Commons on 29th October 1920.

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  1. (1) Whore the Commissioners of Inland Revenue are satisfied that estate duty or any duty in the nature of estate duty is payable in Southern Ireland or Northern Ireland by reason of a death in respect of any property situated in Southern Ireland or Northern Ireland and passing on such death, they shall allow a sum equal to the amount of that duty to be deducted from the estate duty payable in Great Britain in respect of that property on the same death.
  2. (2) Where the Department of the Government of Southern Ireland or Northern Ireland corresponding to the Commissioners of Inland Revenue are satisfied that estate duty is payable in Great Britain by reason of a death in respect of any property situate in Great Britain and passing on such death, they shall allow a sum equal to the amount of that duty to be deducted from the estate duty or duty in the nature of estate duty payable in Southern Ireland or Northern Ireland in respect of that property on the same death.
  3. (3) The foregoing provisions shall apply as between Southern Ireland on the one hand and Northern Ireland, on the other in like manner as they apply as between Great Britain on the one hand and Southern or Northern Ireland on the other.
  4. (4) If any question arises as to whether any property is to be treated for the purposes 2166 of this Section as situate in Great Britain or in Southern Ireland or in Northern Ireland, the question shall be decided by the joint Exchequer Board.