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(1)For the purposes of local rates, the whole of Apsley House, including the site, forecourt and garden thereof, shall be-deemed to be property in the occupation of His Majesty ;
Provided that this subsection shall not apply to any part of Apsley House, or of the site, forecourt and garden thereof, which is sold or otherwise disposed of under any of the subsequent provisions of this Act.
(2)Save as aforesaid, nothing in this Act shall be construed as exempting the Duke of Wellington for the time being from any taxes or imposts of any nature in law falling to be paid by reason of any occupation by him of any portions of Apsley House other than those described in Part I of the Second Schedule to this Act, or of the garden of Apsley House.
(3)The enactments relating to estate duty shall have effect as if, during the continuance of the Dukedom of Wellington, the portions of Apsley House other than those described in Part I of the Second Schedule to this Act, together with the garden and the rights of access specified in Part II of the said Schedule, were settled by Act of Parliament so that the successive Dukes of Wellington had life interests therein but were incapable of alienating the same.
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