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The scale set out in the Second Schedule to this Act shall, in the case of persons dying on or after the thirtieth day of April nineteen hundred and nine, be substituted for the scale set out in the First Schedule to the [7 Edw. 7. c. 13.] Finance Act, 1907, as the scale of rates of estate duty, and two per cent. shall be substituted for one per cent. in section seventeen of the [57 & 58 Vict. c. 30.] Finance Act, 1894 (in this Part of this Act referred to as the principal Act), as the rate of settlement estate duty.
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