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Relief from double aggregation.
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61.—(1) Property in respect of which tax is chargeable more than once on the same event shall not be included more than once in relation to that event in any aggregate referred to in the Second Schedule to the Principal Act.
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(2) Paragraph 7 of Part I of the said Second Schedule shall not have effect in ascertaining the tax payable in respect of property which is chargeable to tax as being taken more than once on the same day.
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(3) This section shall have effect in relation to gifts and inheritances taken on or after the 2nd day of June, 1982.
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(4) Notwithstanding the provisions of section 46 of the Principal Act, interest shall not be payable on any repayment of tax which arises by virtue of this section where such tax was paid prior to the date of the passing of this Act.
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