§
Resolved,
That where property situate out of Great Britain is bequeathed to or settled on different persons in succession and legacy duty or succession duty is payable thereon, such duty shall for the purposes of Subsection (2) of Section two of the Finance Act, 1894. be deemed to be payable in respect of the property on the death of teach of those persons in succession, notwithstanding that the whole amount of the duty is paid on one death wily as in the case of a legacy to one person.