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(i)     “Bankruptcy” includes liquidation by arrangement; also in relation to a corporation means the winding up thereof;

(ii)     “Conveyance” includes a mortgage, charge, lease, assent, vesting declaration, vesting instrument, disclaimer, release and every other assurance of property or of an interest therein by any instrument, except a will; “convey” has a corresponding meaning; and “disposition” includes a conveyance and also a devise, bequest, or an appointment of property contained in a will; and “dispose of” has a corresponding meaning;

(iii)     “Building purposes” include the erecting and improving of, and the adding to, and the repairing of buildings; and a “building lease” is a lease for building purposes or purposes connected therewith;

[(iiiA)     . . . ]

(iv)     “Death duty” means estate duty, . . . and every other duty leviable or payable on a death;

(v)     “Estate owner” means the owner of a legal estate, but an infant is not capable of being an estate owner;

(vi)     “Gazette” means the London Gazette;

(vii)     “Incumbrance” includes a legal or equitable mortgage and a trust for securing money,