§ 20. Death Duties (Government securities)
That it is expedient to provide (with respect to deaths occurring before as well as after the passing of this Resolution) that, where the Treasury issue or have issued securities subject to any condition authorised by section forty-seven of the Finance (No. 2) Act, 1915, or section twenty-two of the Finance (No. 2) Act, 1931, for an exemption from taxation so long as the securities are in the beneficial ownership of persons neither domiciled nor ordinarily resident in the United Kingdom, the condition so far as relates to duties leviable on or with reference to a death shall be or be taken to have been such as to operate by reference to the persons in whose beneficial ownership the securities are or were immediately before the death.
§ 21. Estate Duty (Overpayments and underpayments)
That it is expedient to provide, as from the eleventh day of April, nineteen hundred and fifty-one, for claims in respect of overpayments or underpayments of estate duty to be determined on the view of the law adopted when the duty was paid and accepted.