Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsApportionment of burden of estate duty paid. burden of estate duty Bald
| 23. As between the several persons beneficially interested in the property of a deceased person on which the executor is, under the provisions of this Act, authorized or required to pay estate duty, all such duty paid in respect of such property shall be regarded as a debt incurred by the deceased person, and shall, unless such deceased person has otherwise directed by his will, if any, be apportioned among such persons in proportions to the values of their interests in the property of such deceased person. |