The execution of a deed on behalf of the firm.

Testimonium (Scotland: testing clause) - attests to the due execution of a deed or instrument.

In 1940 the taxpayer (P) obtained a life interest in a trust on the execution of a deed of resettlement.

(10) The references in this section to the execution of a deed by an individual do not include execution by a corporation sole and the reference in subsection (7) above to signing, sealing or delivery by an individual does not include signing, sealing or delivery by such a corporation.