http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/1991-02-01Finance Act 1975An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1991-02-01texttext/xmlenStatute Law Database2011-05-271991-02-01 SCHEDULESSCHEDULE 4 Administration and Collection of Capital Transfer TaxSection 19.1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Refusal of probate or administration where tax unpaid381. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2In section 42 of the Probate and Legacy Duties Act 1808 after the words “as aforesaid”, where they first occur, there shall be inserted the words “ nor unless that inventory shows by means of such receipt or certification as may be prescribed by the Commissioners of Inland Revenue either that the capital transfer tax payable on the delivery of the inventory has been paid or that no capital transfer tax is so payable ” ; and at the end there shall be inserted the following words— “ Provided that arrangements may be made between the Court of Session and the said Commissioners providing for the purposes of this section in such cases as may be specified that the said inventory shall be effective without such receipt or certification as aforesaid, or that some other document may be substituted for the inventory ”.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4The sections inserted by sub-paragraphs (1) . . . and the amendments made by sub-paragraph (2) above have effect in relation to grants and confirmations in respect of the estates of persons dying after the passing of this Act.39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sch. 4, except para. 38, repealed by Capital Transfer Tax Act 1984 (c. 51), s. 277, Sch. 9Sch. 4 para. 38(1) repealed by Supreme Court Act 1981 (c. 54, SIF), Sch. 7The text of ss. 50, 52(3), 54(1), 57(1)(a)(b), (2)(in part), 58, Sch. 4 para. 38(2), Sch. 8 Pt. II (ss. 12–16), Sch. 11, Sch. 13 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.1808 c. 149. Sch. 4 para. 38(3) repealed by S.I. 1979/1575 (N.I. 14), Sch. 3Words repealed by virtue of Supreme Court Act 1981 (c. 54, SIF 37), Sch. 7Words repealed by S.I. 1979/1575 (N.I. 14), Sch. 3Sch. 4, except para. 38, repealed by Capital Transfer Tax Act 1984 (c. 51), s. 277, Sch. 9
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1975/7/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/7" NumberOfProvisions="63" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictEndDate="2003-10-13">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/1991-02-01</dc:identifier>
<dc:title>Finance Act 1975</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description>
<dc:date>1991-02-01</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2011-05-27</dc:modified>
<dct:valid>1991-02-01</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/1991-02-01/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1975/7/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1975/7/1991-02-01" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1975/7/introduction/1991-02-01" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1975/7/body/1991-02-01" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1975/7/schedules/1991-02-01" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/1991-02-01/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/1991-02-01/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/1991-02-01/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/1991-02-01/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/1991-02-01/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/1991-02-01/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/1991-02-01/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1975/7/contents/1991-02-01" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1975/7/1991-02-01" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1975/7/schedule/3/1991-02-01" title="Schedule; Schedule 3"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1975/7/schedule/3/1991-02-01" title="Schedule; Schedule 3"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1975/7/schedule/5/1991-02-01" title="Schedule; Schedule 5"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1975/7/schedule/5/1991-02-01" title="Schedule; Schedule 5"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1975"/>
<ukm:Number Value="7"/>
<ukm:EnactmentDate Date="1975-03-13"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect AffectedNumber="7" EffectId="key-767018096c2d9d1d09f4be85c3e32cc4" Row="1485" AffectedYear="1975" Type="words substituted" RequiresApplied="false" AffectedProvisions="Blanket Amendment" URI="http://www.legislation.gov.uk/id/effect/key-767018096c2d9d1d09f4be85c3e32cc4" AffectingClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/1975/7" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2005/4" Comments="Unless otherwise provided, do not alter "amending" text (i.e. text in the affected legislation that makes changes to the text of another document). The target document of such amendments itself will be altered by Sch. 11, see s. 59(6)." AffectingNumber="4" Modified="2015-03-07T13:54:49Z" AffectingYear="2005" AffectingProvisions="Sch. 11 para. 1(2)">
<ukm:AffectedTitle>Finance Act 1975</ukm:AffectedTitle>
<ukm:AffectedProvisions>Blanket Amendment</ukm:AffectedProvisions>
<ukm:AffectingTitle>Constitutional Reform Act 2005</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-11" URI="http://www.legislation.gov.uk/id/ukpga/2005/4/schedule/11">Sch. 11 </ukm:Section>
<ukm:Section Ref="schedule-11-paragraph-1-2" URI="http://www.legislation.gov.uk/id/ukpga/2005/4/schedule/11/paragraph/1/2">para. 1(2)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-148-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/4/section/148/1">s. 148(1)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
<ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/uksi/2009/1604" CommencingClass="UnitedKingdomStatutoryInstrument" Date="2009-10-01" Qualification="wholly in force" CommencingYear="2009" CommencingNumber="1604">
<ukm:CommencingProvisions>
<ukm:Section Ref="article-2-d" URI="http://www.legislation.gov.uk/id/uksi/2009/1604/article/2/d">art. 2(d)</ukm:Section>
</ukm:CommencingProvisions>
</ukm:InForce>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1975/7/pdfs/ukpga_19750007_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="69"/>
<ukm:BodyParagraphs Value="22"/>
<ukm:ScheduleParagraphs Value="47"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Schedules RestrictEndDate="2003-10-13">
<Title> SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/4" NumberOfProvisions="3" id="schedule-4">
<Number>SCHEDULE 4</Number>
<TitleBlock>
<Title> Administration and Collection of Capital Transfer Tax</Title>
</TitleBlock>
<Reference>Section 19.</Reference>
<ScheduleBody>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/paragraph/137/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/4/paragraph/137" id="schedule-4-paragraph-137">
<Pnumber PuncAfter="—37">1</Pnumber>
<P1para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c1008047"/>
</Text>
</P1para>
</P1>
<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/crossheading/refusal-of-probate-or-administration-where-tax-unpaid/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/4/crossheading/refusal-of-probate-or-administration-where-tax-unpaid" NumberOfProvisions="2" id="schedule-4-crossheading-refusal-of-probate-or-administration-where-tax-unpaid">
<Title> Refusal of probate or administration where tax unpaid</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/paragraph/38/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/4/paragraph/38" id="schedule-4-paragraph-38">
<Pnumber>38</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/paragraph/38/1/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/4/paragraph/38/1" id="schedule-4-paragraph-38-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c1008048"/>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/paragraph/38/2/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/4/paragraph/38/2" id="schedule-4-paragraph-38-2">
<Pnumber>
<CommentaryRef Ref="c1008049"/>
2
</Pnumber>
<P2para>
<Text>
In section 42 of the
<CommentaryRef Ref="c1008050"/>
Probate and Legacy Duties Act 1808 after the words “as aforesaid”, where they first occur, there shall be inserted the words
<InlineAmendment>“ nor unless that inventory shows by means of such receipt or certification as may be prescribed by the Commissioners of Inland Revenue either that the capital transfer tax payable on the delivery of the inventory has been paid or that no capital transfer tax is so payable ”</InlineAmendment>
; and at the end there shall be inserted the following words—
</Text>
<BlockText>
<Text>
<InlineAmendment>“ Provided that arrangements may be made between the Court of Session and the said Commissioners providing for the purposes of this section in such cases as may be specified that the said inventory shall be effective without such receipt or certification as aforesaid, or that some other document may be substituted for the inventory ”</InlineAmendment>
.
</Text>
</BlockText>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/paragraph/38/3/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/4/paragraph/38/3" id="schedule-4-paragraph-38-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c1008051"/>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/paragraph/38/4/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/4/paragraph/38/4" id="schedule-4-paragraph-38-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
<Addition ChangeId="d30p698" CommentaryRef="c1008052">The sections inserted by sub-paragraphs (1) . . . </Addition>
<Addition ChangeId="d30p698" CommentaryRef="c1008052">
<CommentaryRef Ref="c1008053"/>
and
</Addition>
the amendments made by sub-paragraph (2) above have effect in relation to grants and confirmations in respect of the estates of persons dying after the passing of this Act.
</Text>
</P2para>
</P2>
</P1para>
</P1>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1975/7/schedule/4/paragraph/3944/1991-02-01" IdURI="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/4/paragraph/3944" id="schedule-4-paragraph-3944">
<Pnumber PuncAfter="—44">39</Pnumber>
<P1para>
<Text>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<CommentaryRef Ref="c1008054"/>
</Text>
</P1para>
</P1>
</Pblock>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="c1008047" Type="F">
<Para>
<Text>
<CitationSubRef id="c00115" URI="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/4" SectionRef="schedule-4">Sch. 4</CitationSubRef>
, except para. 38, repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/51" id="c00116" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="51" Title="Capital Transfer Tax Act 1984">Capital Transfer Tax Act 1984 (c. 51)</Citation>
,
<CitationSubRef id="c00117" URI="http://www.legislation.gov.uk/id/ukpga/1984/51/section/277" CitationRef="c00116" SectionRef="section-277">s. 277</CitationSubRef>
,
<CitationSubRef id="c00118" URI="http://www.legislation.gov.uk/id/ukpga/1984/51/schedule/9" Operative="true" CitationRef="c00116" SectionRef="schedule-9">Sch. 9</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1008048" Type="F">
<Para>
<Text>
<CitationSubRef id="c00119" URI="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/4/paragraph/38/1" SectionRef="schedule-4-paragraph-38-1">Sch. 4 para. 38(1)</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/54" id="c00120" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Supreme Court Act 1981">Supreme Court Act 1981 (c. 54, SIF)</Citation>
,
<CitationSubRef id="c00121" URI="http://www.legislation.gov.uk/id/ukpga/1981/54/schedule/7" Operative="true" CitationRef="c00120" SectionRef="schedule-7">Sch. 7</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1008049" Type="C">
<Para>
<Text>The text of ss. 50, 52(3), 54(1), 57(1)(a)(b), (2)(in part), 58, Sch. 4 para. 38(2), Sch. 8 Pt. II (ss. 12–16), Sch. 11, Sch. 13 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.</Text>
</Para>
</Commentary>
<Commentary id="c1008050" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1808/149" id="c00122" Year="1808" Class="UnitedKingdomPublicGeneralAct" Number="149">1808 c. 149</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c1008051" Type="F">
<Para>
<Text>
<CitationSubRef id="c00123" URI="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/4/paragraph/38/3" SectionRef="schedule-4-paragraph-38-3">Sch. 4 para. 38(3)</CitationSubRef>
repealed by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1979/1575" id="c00124" Class="NorthernIrelandOrderInCouncil" Year="1979" Number="1575">S.I. 1979/1575 (N.I. 14)</Citation>
,
<CitationSubRef id="c00125" URI="http://www.legislation.gov.uk/id/nisi/1979/1575/schedule/3" Operative="true" CitationRef="c00124" SectionRef="schedule-3">Sch. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1008052" Type="F">
<Para>
<Text>
Words repealed by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1981/54" id="c00126" Year="1981" Class="UnitedKingdomPublicGeneralAct" Number="54" Title="Supreme Court Act 1981">Supreme Court Act 1981 (c. 54, SIF 37)</Citation>
,
<CitationSubRef id="c00127" URI="http://www.legislation.gov.uk/id/ukpga/1981/54/schedule/7" Operative="true" CitationRef="c00126" SectionRef="schedule-7">Sch. 7</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1008053" Type="F">
<Para>
<Text>
Words repealed by
<Citation URI="http://www.legislation.gov.uk/id/nisi/1979/1575" id="c00128" Class="NorthernIrelandOrderInCouncil" Year="1979" Number="1575">S.I. 1979/1575 (N.I. 14)</Citation>
,
<CitationSubRef id="c00129" URI="http://www.legislation.gov.uk/id/nisi/1979/1575/schedule/3" Operative="true" CitationRef="c00128" SectionRef="schedule-3">Sch. 3</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c1008054" Type="F">
<Para>
<Text>
<CitationSubRef id="c00130" URI="http://www.legislation.gov.uk/id/ukpga/1975/7/schedule/4" SectionRef="schedule-4">Sch. 4</CitationSubRef>
, except para. 38, repealed by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1984/51" id="c00131" Year="1984" Class="UnitedKingdomPublicGeneralAct" Number="51" Title="Capital Transfer Tax Act 1984">Capital Transfer Tax Act 1984 (c. 51)</Citation>
,
<CitationSubRef id="c00132" URI="http://www.legislation.gov.uk/id/ukpga/1984/51/section/277" CitationRef="c00131" SectionRef="section-277">s. 277</CitationSubRef>
,
<CitationSubRef id="c00133" URI="http://www.legislation.gov.uk/id/ukpga/1984/51/schedule/9" Operative="true" CitationRef="c00131" SectionRef="schedule-9">Sch. 9</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>