Section 77

"British court in a foreign country" means any

British court having jurisdiction out of the Com-monwealth in pursuance of an Order in Council, whether made under any Act or otherwise;

"court of probate" means any court or authority, by whatever name designated, having jurisdiction in matters of probate;

"probate" and "letters of administration" include confirmation in Scotland, and any instrument hav-ing in any other part of the Commonwealth the same effect which under English law is given to probate and letters of administration respectively;

"estate duty'' includes any duty payable on the value of the estate and effects for which probate or letters of administration is or are granted.