33. Apportionment of estate duty

Amended

Last amended by an amending law of 2021. 2 amendments in all.

(1)

In the case of property which does not pass to the executor as such, an amount equal to the proper rateable part of the estate duty may be recovered by the person, who being authorised or required to pay the estate duty in respect of any property has paid such duty, from the person entitled to any sum charged on such property (whether as capital or as an annuity or otherwise) under a disposition not containing any express provision to the contrary.

(2)

Any dispute as to the proportion of estate duty to be borne by any property or person may be determined upon application by way of originating application in the General Division of the High Court.

(3)

Any person from whom a rateable part of the estate duty can be recovered under this section shall be bound by the accounts and valuations as settled between the person entitled to recover the same and the Commissioner.