HC Deb 23 October 1945 vol 414 cc1906-7

Resolved: That where any agreement between His Majesty's Government in the United Kingdom and the Government of any other territory makes provision for granting relief from double taxation in relation to estate duty payable under the laws of the United Kingdom and any duty of a similar character payable under the laws of that territory—

  1. (a) effect shall be given to any provision included in the agreement relating to the place where any property is to be treated as bring situated for estate duty purposes; and
    2. 1907
  2. (b) the relief to be given under the agreement shall be in lieu of any relief under subsection (4) of section seven of the Finance Act, 1894, or under section twenty of that Act, as extended by or under any other enactment."