4. Property passing on the death of a deceased person. shall be deemed to include the following: -
| (a) property which the deceased was competent to dispose of at the time of his death; |
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| (b) property taken as a donatio mortis causa made by |
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| (c) property which the deceased, having been absolute or vested in himself and any other person jointly, whether by disposition or otherwise, (including also any purchase or investment effected by the deceased alone, or in concert or by arrangement with any other person), so that the beneficial interest therein or in some part thereof passes or accrues by survivorship on Ms death to such other person: |
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| (d) money received under a policy of insurance effected by the deceased on his life where the policy is wholly kept up by him for the benefit of a donee, whether nominee or assignee, or a part of such money in proportion to the premium paid by the deceased, where the policy is partially kept up the deceased for such benefit; |
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| (e)any annuity or other interest purchased or provided the deceased, either by himself alone or in concert or by arrangement with any other person, to the extent of the beneficial interest accruing or arising, by survivorship or otherwise, on the death of the deceased. |
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Sri Lanka Consolidated Acts