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Finance Act 1946
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7In subsection (2) of section thirteen of the [4 & 5 Geo. 5. c. 10.] Finance Act, 1914, for the words " estate duty is payable on the death of the deceased " there shall be substituted the words " estate duty would be payable on the death of the deceased if estate duty were payable in respect of estates however small the principal value thereof ".
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