Section twenty-six of this Act shall have effect as if for subsection (2) thereof there were substituted the following subsection:—
“(2)The exception in respect of taxes contained in section four of the [43 & 44 Vict. c. 34.] Debtors (Scotland) Act, 1880, from the enactment therein contained abolishing imprisonment for debt shall apply only in respect of death duties and purchase tax.”