# Finance Act 1944, Paragraph 5


A custodian shall, on demand of the Commissioners of Inland Revenue, pay or cause to be paid, out of property in his hands or money payable to him, any sum stated in the demand to be due in respect of, or of interest on, estate duty, being duty for the satisfaction of which that property or money is, or would, but for the operation of the law relating to trading with the enemy be, available.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/7-8/23/schedule/FOURTH/part/II/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-1944/schedule-FOURTH/part-II/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.