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Persons now beneficially entitled to real property subject to leases for life, not liable to duty.
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6. Provided that no person entitled, at the time appointed for the commencement of this Act, to the immediate reversion in any real property expectant upon the determination of any lease for life or for years determinable on life, shall be chargeable with duty in respect of such determination, in the event of the same occurring in his lifetime.
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