Succession Duty Act, 1853

Commissioners may receive duty in advance and allow discount, &c.

40. It shall be lawful for the commissioners to receive any duty tendered to them in advance, and to allow discount thereon at the rate of four pounds per centum per annum, or at such other rate as may from time to time be directed by the Treasury; and no person, by reason of his having made any payment of duty in advance, shall be prejudiced in his right to have any repayment of duty made to him to which he may become entitled under any of the provisions of this Act.