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Finance Act 1975
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- UK Public General Acts
- 1975 c. 7
- SCHEDULE 4
- Form, verification and delivery...
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Form, verification and delivery of accounts
39(1)All accounts and other documents required for the purposes of this Part of this Act shall be in such form and shall contain such particulars as may be prescribed by the Board.
(2)All accounts to be delivered to the Board under this Part of this Act shall be supported by such books, papers and other documents, and verified (whether on oath or otherwise) in such manner, as the Board may require.
(3)For the purposes of this Part of this Act, an account delivered to a probate registry pursuant to arrangements made between the President of the Family Division or tine Lord Chief Justice of Northern Ireland and the Board shall be treated as an account delivered to the Board.
40In the application of this Schedule to Scotland, references to an account required to be delivered to the Board by the personal representatives of a deceased person, however expressed, shall be construed as references to such an inventory or additional inventory as is mentioned in section 38 of the [1808 c. 149.] Probate and Legacy Duties Act 1808 which has been duly exhibited as required by that section.
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