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. (5) Any Irish transfer order providing for the adaptation of the enactments relating to the resealing or certification in one country of probate or letters of administration or confirmation of executors granted in another country, may provide that the court or officer before resealing or certifying the probate or letters of administration or confirmation shall be satisfied that estate duty, or duty in the nature of estate duty, has been paid in respect of so much, if any, of the estate as is liable to that duty in the country in which the resealing or certification takes place, and for requiring the resealing or certification of probate, letters of administration, or confirmation of executors, in cases where, by virtue of Section forty-eight of The Finance (No. 2) Act, 1915, such resealing or certification is not required.—[Sir L. Worthington-Evans.]