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Finance Act 1931

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41Exemption of savings certificates held by persons domiciled in Channel Islands or Isle of Man from estate duty

Where the holder of a war savings certificate or a national savings certificate is at the time of his death domiciled in the Channel Islands or the Isle of Man, his rights under the certificate shall, for the purposes of the enactments relating to estate duty payable in Great Britain, be deemed to be property situate out of Great Britain.

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