Finance Act, 1958

Agreements for relief from double death duties.

46.—(1) If the Government by order declare that arrangements specified in the order have been made with the government of any territory outside the State in relation to affording relief from double taxation in respect of estate duty payable under the laws of the State and any duty of a similar character imposed under the laws of the State or under the laws of that territory, and that it is expedient that those arrangements should have the force of law, the arrangements shall, notwithstanding anything in any enactment, have the force of law.

(2) Where arrangements have the force of law by virtue of this section—

(a) subsection (4) of section 7 of the Finance Act, 1894 , shall not have effect in relation to duty to which the arrangements apply chargeable under the laws of the territory concerned, and

(b) if the territory concerned is one to which section 20 of the Finance Act, 1894 , applies, no allowance shall be made under that section in respect of duty to which the arrangements apply chargeable under the laws of that territory.

(3) Any arrangements to which the force of law is given under this section may include provision for relief from duty in the case of deaths occurring before the passing of this Act or before the making of the arrangements and provisions as to property which is not itself subject to double duty, and the provisions of this section shall have effect accordingly.

(4) For the purposes of subsection (1) of this section, arrangements made with the head of a foreign state shall be regarded as made with the government thereof.