2In subsection (1) of section sixteen of the Finance Act, 1894, for the words " sections thirty-three, thirty-five and thirty-six " there shall be substituted the words " section thirty-three ", for the words " is payable on the death of the deceased " there shall be substituted the words " would, if estate duty were payable in respect of estates however small the principal value thereof, be payable on the death of the deceased " and the words " and where the gross value does not exceed three hundred pounds the fixed duty shall be thirty shillings, and where the gross value exceeds three hundred pounds and does not exceed five hundred pounds the fixed duty shall be fifty shillings " shall cease to have effect.