Part IIIU.K. Stamps
As to Probate and Legacy Duties, and Duties on AccountsU.K.
26—33.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1U.K.
Textual Amendments
F1Ss. 26–33, 37–40 repealed (with saving) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
[F234 Provision as to inventories where gross value of estate does not exceed 300l.U.K.
(1)The M1Intestates Widows and Children (Scotland) Act, 1875, and the M2Small Testate Estate (Scotland) Act, 1876, as amended by the M3Sheriffs Court (Scotland) Act, 1876 [F3and the M4Small Estates (Representation) Act, 1961], shall be extended so as to apply . . . F4, whoever may be the applicant for representation, and wheresoever the deceased may have been domiciled at the time of death, . . . F5.]
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6
Textual Amendments
F2S. 34 repealed (S.) by Confirmation to Small Estates (Scotland) Act 1979 (c. 22, SIF 116:2), s. 2, Sch.
F3Words inserted by Small Estates (Representation) Act 1961 (c. 37), s. 1(1), Sch. 1 para. 4
F4Words repealed by Small Estates (Representation) Act 1961 (c. 37), Sch. 2
F5Words repealed by Administration of Estates Act 1971 (c. 25), Sch. 2 Pt. I
F6S. 34(2) repealed as respects persons dying on or after 10th April 1946 by Finance Act 1946 (c. 64), s. 67, Sch. 12 Pt. III
Marginal Citations
35, 36.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7U.K.
Textual Amendments
F7Ss. 35, 36 repealed by Finance Act 1946 (c. 64), s. 67, Sch. 12 Pt. III; repealed (with saving) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
37—40.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8U.K.
Textual Amendments
F8Ss. 26–33, 37–40 repealed (with saving) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
41—43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9U.K.
Textual Amendments
F9Ss. 41–43 repealed with saving by Finance Act 1949 (c. 47), s. 52(9)(10), Sch. 11 Pt. IV; Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
44—47.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10U.K.
Textual Amendments
F10Ss. 44–47 repealed by Stamp Act 1891 (c. 39), s. 123; repealed (with saving) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I.