(1)There shall not be including in the property passing on the death of the deceased.-(a)immovable property situated outside the territories to which this Act extends;(b)movable property situated outside the territories to which this Act extends at the time of the death unless.-(i)in the case of any property, whether settled or not, the deceased was domiciled in the said territories at the time of this death; or(ii)in the case of settled property of which the deceased was a life tenant, the settler was domiciled in the said territories at the date the settlement took effect.(2)The Board may make rules regulating the manner in which the nature and locality of different classes of assets shall be determined for the purposes of this section.
