HC Deb 06 May 1925 vol 183 c979

10. "That for the purposes of Section eighteen of the Finance Act, 1894, and of Section fifty-eight of the Finance (1909-10) Act, 1910, a succession shall be deemed to arise on the happening of the death by reason of which the successor, or any person in his right or on his behalf, becomes entitled in possession to the succession or to the receipt of the income or profits thereof."