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to pass on his death. This provision is taken from section 5 (3) of the Finance Act, 1894. As in the case of the new section 25, the terms settlement and settled property are specially defined for the purpose of this section. The reason is the same as that given in paragraph 35 above.
40. Section 16 of this Ordinance provides a new scale of rates for persons dying after the commencement of this Ordinance and is based on section 29 of the Finance Act, 1919. The Third Schedule, with the omission of the present section 13 (5) and the alteration of the present section 13 (4), is no longer applicable to the purpose for which it was originally intended, but the table it contains is retained for use if desired in the calculation of rever- sionar, interests.
February, 1931.
C. G. Alabaster,
Attorney General.
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