Finance Act, 1926
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Date on which succession arises for succession duty purposes. |
29.—For the purposes of section 18 of the Finance Act, 1894 , and of section 58 of the Finance (1909-10) Act, 1910 , a succession shall be deemed to arise on the happening of the death by reason of which the successor, or any person in his right or on his behalf, becomes entitled in possession to the succession or to the receipt of the income or profits thereof. |