| Raising estate duty by sale, mortgage or terminable charge |
| Raising estate duty by sale, mortgage or terminable charge |
31.—(1) A person authorised or required to pay the estate duty in respect of any property shall, for the purpose of paying the duty, or raising the amount of the duty when already paid, have power, whether the property is or is not vested in him, to raise the amount of that duty and any interest, penalty and expenses properly paid or incurred by him in respect thereof, by the sale or mortgage of or a terminable charge on that property or any part thereof.
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