{
  "url": "https://openlegislation.uk/double-taxation-relief-estate-duty-india-order-1956",
  "json_url": "https://openlegislation.uk/double-taxation-relief-estate-duty-india-order-1956.json",
  "id": "uksi/1956/998",
  "title": "The Double Taxation Relief (Estate Duty) (India) Order 1956",
  "short_title": "Double Taxation Relief (Estate Duty) (India) 1956",
  "long_title": "Article V of the double estate duty Agreement with India which is scheduled to this Order provides a code of rules for determining the situs of the categories of property which may pass on the death of a person who dies domiciled in either country. The code of rules does not apply where the effect of applying it would be to bring within either country's charge to duty property which, apart from the code, would be outside the charge of the country in question (Paragraph (2) of Article IV). The estate duty chargeable in India to which a British company may become liable in certain circumstances on the death of a shareholder is not affected by the Agreement (Paragraph (2) of Article III).",
  "citation": "S.I. 1956/998",
  "type": "uksi",
  "year": "1956",
  "number": "998",
  "version": "current",
  "date": "1956-06-29",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/double-taxation-relief-estate-duty-india-order-1956/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-estate-duty-india-order-1956/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-estate-duty-india-order-1956/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/double-taxation-relief-estate-duty-india-order-1956/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/double-taxation-relief-estate-duty-india-order-1956/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/double-taxation-relief-estate-duty-india-order-1956/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2025-03-24",
      "size": 614907,
      "url": "https://openlegislation.uk/double-taxation-relief-estate-duty-india-order-1956/pdf/uksi_19560998_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1956/998/pdfs/uksi_19560998_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/double-taxation-relief-estate-duty-india-order-1956/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/double-taxation-relief-estate-duty-india-order-1956/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/double-taxation-relief-estate-duty-india-order-1956/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1956/998",
    "retrieved_at": "2026-10-30T01:19:20.198367+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}