s 15 Property of national, scientific, etc., interest given for public purposes
15.—(1) The Commissioner may remit the estate duty in respect of such pictures, books, prints, manuscripts, works of art or scientific collection as appear to him to be of national, scientific, artistic or historic interest and to be given or bequeathed for national purposes or to any university.
(2) No property, the duty in respect of which is so remitted, shall be aggregated with any other property for the purpose of fixing the rate of estate duty.
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