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Probate, &c. to be effectual for recoveringtrust property not included in the amount on which duty was paid.
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116. The probate of the will of any person deceased or the letters of administration of the effects of any person deceased heretofore granted or to be hereafter granted in Ireland shall be deemed and taken to be valid and available by the executors or administrators of the deceased for recovering, transferring, or assigning any debt or debts or other personal estate or effects whereof or whereto the deceased was possessed or entitled either wholly or partially as a trustee, notwithstanding that the amount or value of such debt or debts or other personal estate or effects or the amount or value of so much thereof or such interest therein as was trust property in the deceased (as the case may be) shall not be included in the amount or value of the estate in respect of which the stamp duty was paid on such probate or letters of administration.
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