It shall be competent to include in the inventory of the . . . . F1 estate and effects of any person who shall have died domiciled in Scotland any . . . . F1 estate or effects of the deceased situated in England, or in Ireland, or both . . . . F2 Provided . . . . F2 that the value of such . . . . F1 estate and effects situated in England or Ireland respectively shall be separately stated in such inventory, [F3and such inventory shall be impressed with a stamp corresponding to the entire value of the estate and effects included therein, wheresoever situated within the United Kingdom.]
Textual Amendments
F1Word repealed by Administration of Estates Act 1971 (c. 25), s. 6(1), Sch. 2 Pt. I
F2Words repealed by Statute Law Revision Act 1892 (c. 19)
F3Words repealed in relation to deaths occurring after 13. 4. 1975 and, so far as regards certain duties in relation to any death, by Finance Act 1975 (c. 7, SIF 99:3), ss. 52(2), 59, Sch. 13 Pt. I, note (with a saving in s. 52(3) in relation to repayment or allowance in respect of certain sums paid before 13. 3. 1975 on account)