10BAdjustment of estate duty

### 10B Adjustment of estate duty > *\[Section 10B Inserted by No. 52 of 1957, s. 8 \]*For the purpose of apportioning the duty payable on the estate of a deceased person, any provision directed to be made by an order under this Act shall – > > > > (a) if the deceased person died testate, be deemed to be a bequest made by the deceased person by a codicil executed immediately before his death; or > > > > > (b) if the deceased person died intestate, be deemed to be a bequest made by the deceased person as if effected by a will made by him immediately before his death.