§ 5. Resolved, That the deduction allowed under section twenty-one of The Finance Act, 1896, on account of the previous payment of duty on property shall (instead of being calculated as provided by that section) be taken to be the amount which would be payable on account of the duty on the property if the duty were calculated on the value of the property upon which estate duty is payable.—(Mr. Chancellor of the Exchequer.)