s 42 Postponement of payment of estate duty in certain cases
42.—(1) The Commissioner may allow payment of the whole or any part of the estate duty to be postponed until after the issue of probate or letters of administration —(a) where the estate duty return contains the statement and undertaking specified in section 30(3); (b) where the estate duty due in respect of any property cannot be raised at once without excessive sacrifice; (c) where the estate duty due in respect of any property cannot be raised without the sale of assets of the estate; (d) where assets of the estate in the form of debts due to, or money held for or on behalf of, the estate cannot be got in until the grant of representation has been obtained; or (e) where, in any other case, the Commissioner is satisfied that it is reasonable to allow payment to be postponed. (2) The onus of proving any of the circumstances mentioned in subsection (1) shall rest on the accountable person, and postponement of payment shall be subject to such conditions, including the payment of interest, and to the giving of such security and undertakings, as the Commissioner may think fit.