In this section—

Where in any will (whether executed before or after the commencement of this Act and whether or not the testator has died before the commencement of this Act or dies after the commencement of this Act) there is a direction that any duty payable in respect of the dutiable estate of the testator shall be paid out of the estate or any specified part of the estate, then, unless a contrary intention appears in the will, that direction shall be construed as sufficient evidence of an intention on the part of the testator that the duty payable in respect of his notional estate shall be borne by and paid out of his actual estate, or, as the case may be, the part of his actual estate so specified, in exoneration of his notional estate and of the rest of his actual estate (if any) and the successors thereto:

“Provided that nothing in this section shall affect the validity of any distribution of any estate made before the commencement of this Act which would have been valid if this section had not been enacted:

“Provided also that nothing in this section shall affect the rights of the parties under any judgment given in any Court before the commencement of this Act, or any judgment given on appeal from any such judgment, whether the appeal is commenced before or after the commencement of this Act.”