Regulation 11

Applications under section 47(3) of the Estate Duty Act (Cap. 96) for permission to bring an application under section 47 (1) of that Act without payment or on part payment only of the duty, shall be by summons before a Judge in Chambers and the applicant shall deliver to the Commissioner, with the summons, a copy of any affidavit which the applicant intends to use at the hearing of the summons.