The Death Duties (Northern Ireland) (Relief against Double Duty) (Malayan Union) Order, 1948
EXPLANATORY NOTE
(This Note is not part of the Order, but is intended to indicate its general purport.) The Order applies the provisions of Section 20 of the Finance Act, 1894, to the Malayan Union. Section 20 provides by way of Order in Council for relief from double death duties within the Commonwealth and Empire in the case of any Dominion or Colony which does not levy duty on property situated in Great Britain or in which a reciprocal allowance is made. The principle of the relief is that...