HC Deb 06 April 1949 vol 463 c2110

Resolved: That property situate out of great Britain which passes on a death shall be chargeable with estate duty unless it is shown that the proper law regulating the devolution of the property or the disposition under or by reason of which it passes is the law neither of England nor of Scotland and that any other condition required by any Act of the present Session relating to Finance is satisfied.