21.
| (1) Subject to the provisions of subsection (2) -
| | (a) the estate duty payable by an executor shall be a first charge on all the property of which the deceased was competent to dispose at his death and such charge may be enforced against any such property for the recovery of the whole or any part of such estate duty. | | |
| | (b) the estate duty payable by any person other than the executor in respect of any property shall be a first charge on that property | | |
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| (2) Subject as hereinafter provided, the first charge referred to in subsection (1) shall rank in priority over all alienations, leases and encumbrances effected or created before or after the death; Provided that |
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| (3) Nothing in this Act shall be deemed to create a charge for estate duty on any property situate outside Sri Lanka. |
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Sri Lanka Consolidated Acts