(5)Rules of court may be made for regulating the procedure and practice, including fees and costs, in courts of the United Kingdom, on and incidental to an application for sealing a probate or letters of administration granted in a British possession to which this Act applies. [F5Such rules shall, so far as they relate to probate duty, be made with the consent of the Treasury, and subject to any exceptions and modifications made by such rules, the enactments for the time being in force in relation to probate duty (including the penal provisions thereof) shall apply as if the person who applies for sealing under this section were a person applying for probate or letters of administration.]Textual AmendmentsF1Words inserted by Finance Act 1975 (c. 7), ss. 52(1), 59, Sch. 12 para. 4F2Words substituted by Supreme Court Act 1981 (c. 54, SIF 37), s. 152(1), Sch. 5F3Words in Act substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 11 para. 1(2); S.I. 2009/1604, art. 2(d)F4S. 2(2)(a) repealed in relation to deaths occurring after 13.4.1975 and, so far as regards certain duties in relation to any death, by Finance Act 1975 (c.7, SIF 99:3), ss. 52(2), 59, Sch. 13 Pt. I, note (with saving in s. 52(3) in relation to repayment or allowance in respect of certain sums paid before 13.3.1975 on account)F5Words from “Such rules shall” to the end of the subsection repealed in relation to deaths occurring after 13. 4. 1975 and, so far as regards certain duties in relation to any death, by Finance Act 1975 (c. 7, SIF 99:3), ss. 52(2), 59, Sch. 13 Pt. I, note (with a saving in s. 52(3) in relation to repayment or allowance in respect of certain sums paid before 13. 3. 1975 on account) by Finance Act 1975 (c. 7, SIF 99:3), ss. 50, 52(2)(3), 59, Sch. 13 Pt. IModifications etc. (not altering text)C1S. 2 amended (N.I.) by Northern Ireland Act 1962 (c. 30), s. 7(9), Sch. 1.C2Ss. 2(2)(b), 2(3) amended (E.W.) by Administration of Estates Act 1971 (c. 25), s. 11
