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Finance Act 1946
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- UK Public General Acts
- 1946 c. 64
- PART VI
- Section 49
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49Extension of power to accept property in satisfaction of death duties.
The Commissioners of Inland Revenue shall have power to accept property under section fifty-six of the Finance (1909-10) Act, 1910, in satisfaction or part satisfaction of any estate duty, settlement estate duty, succession duty or legacy duty, and accordingly in subsection (1) of the said section fifty-six for the words " estate duty or settlement estate duty or succession duty in respect of any real (including leasehold) property " there shall be substituted the words " any estate duty, settlement estate duty, succession duty or legacy duty " and for the words " such part of the property " there shall be substituted the words " any such real (including leasehold) property ".
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