# Finance Act 1944, Paragraph 4


Nothing in the last two preceding paragraphs shall render any legacy duty or succession duty payable in respect of any property in connection with any death if, under paragraph 1 of this Part of this Schedule, legacy duty or, as the case may be, succession duty is payable in respect of that property in connection with that death.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/7-8/23/schedule/FOURTH/part/III/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-1944/schedule-FOURTH/part-III/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.