s 53 Composition of duties
53.—(1) Where, by reason of the number of deaths on which property has passed or of the complicated nature of the interests of different persons in property which has passed on death, or from any other cause, it is difficult to ascertain exactly the amount of estate duty payable in respect of any property or any interest therein, or so to ascertain the amount without undue expense in proportion to the value of the property or interest, the Commissioner may —(a) on the application of any person accountable for any duty thereon, and upon his giving to the Commissioner all the information in his power respecting the amount of the property and the several interests therein, and other circumstances of the case, by way of composition for all or any of the estate duties payable in respect of the property or interest and the various interests therein or any of them, assess such sum on the value of the property or interest as having regard to the circumstances appears proper; and (b) accept payment of the sum so assessed in full discharge of all claims for estate duties in respect of that property or interest and shall give a certificate of discharge accordingly. (2) The certificate shall not discharge any person from any duty in the case of fraud or failure to disclose material facts.