3 Surplus only of personal estate to be deemed personal estate.U.K.
So much only of the personal property of a person dying while subject to [F1service law] as remains after payment of the preferential charges shall be considered personal estate of the deceased with reference to the calculation of. . . . F2 any . . . . F2 duty, tax, or per-centage, or for any of the purposes of administration.
Textual Amendments
F1Words in Act substituted (28.3.2009 for specified purposes, 31.10.2009 in so far as not already in force) by Armed Forces Act 2006 (c. 52), s. 383(2), Sch. 16 para. 6; S.I. 2009/812, art. 3(a)(b) (with transitional provisions in S.I. 2009/1059); S.I. 2009/1167, art. 4
F2Words repealed with saving by Finance Act 1975 (c. 7), ss. 50, 52, 59(5), Sch. 13 Pt. I