Finance Act, 1914

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Subsections (1) and (4) of section five; in section seventeen the words “the rate of the settlement estate duty where the property is settled shall be two per cent.”; subsection (4) of section twenty-one.

Section fifty-four and the Second Schedule as respects persons dying after the fifteenth day of August, one thousand nine hundred and fourteen; section sixty-seven; in subsection (1) of section sixty-nine the words “not exceeding in the case of land one-eighth and in the case of houses one-twelfth part of the duty on an amount equal to the annual value.”