Finance Act, 1898

Part V.

Estate Duties.

[S. 13 adds words to s. 5 (2) of 57 & 58 Vict. c. 30. See that Act.]

Settlement estate duty repayment.

14. Where in the case of a death occurring after the commencement of this Act settlement estate duty is paid in respect of any property contingently settled, and it is thereafter shown that the contingency has not arisen, and cannot arise, the said duty paid in respect of such property shall be repaid.