Customs and Inland Revenue Act, 1880

Relief from legacy duty when whole personal estate is less than 100l.

13. Where it appears upon an examination of the account rendered to the Commissioners of Inland Revenue that the value of the whole of the personal estate of any person dying after the passing of this Act does not amount to the sum of one hundred pounds, no legacy duty shall be charged in respect thereof or of any portion thereof.

SCHEDULE. sect. 9

Of Stamp Duties on Probates and Letters of Administration in England or Ireland, and on Inventories in Scotland.

Where the estate and effects for or in respect of which a Probate or Letters of Administration shall be granted, or whereof an Inventory shall be exhibited and recorded, exclusive of what the deceased shall have been possessed of or entitled to as a trustee for any other person and not beneficially, shall be:—

Duty.

£

£

£

Above the value of

100 and under

200

-

-

-

-

-

2

Of the value of -

200

300

-

-

-

-

-

4

300

400

-

-

-

-

-

6

400

500

-

-

-

-

-

9

500

600

-

-

-

-

-

11

600

800

-

-

-

-

-

15

800

1,000

-

-

-

-

-

22

Of the value of -

1,000 and under

1,500

-

-

-

-

-

30

1,500

2,000

-

-

-

-

-

40

2,000

3,000

-

-

-

-

-

62

3,000

4,000

-

-

-

-

-

88

4,000

5,000

-

-

-

-

-

113

5,000

6,000

-

-

-

-

-

140

6,000

7,000

-

-

-

-

-

165

7,000

8,000

-

-

-

-

-

190

8,000

9,000

-

-

-

-

-

215

9,000

10,000

-

-

-

-

-

240

10,000

12,000

-

-

-

-

-

275

12,000

14,000

-

-

-

-

-

325

14,000

16,000

-

-

-

-

-

375

16,000

18,000

-

-

-

-

-

425

18,000

20,000

-

-

-

-

-

475

20,000

25,000

-

-

-

-

-

565

25,000

30,000

-

-

-

-

-

690

30,000

35,000

-

-

-

-

-

815

35,000

40,000

-

-

-

-

-

940

40,000

45,000

-

-

-

-

-

1,065

45,000

50,000

-

-

-

-

-

1,190

50,000

60,000

-

-

-

-

-

1,375

60,000

70,000

-

-

-

-

-

1,625

70,000

80,000

-

-

-

-

-

1,875

80,000

90,000

-

-

-

-

-

2,125

90,000

100,000

-

-

-

-

-

2,375

100,000

120,000

-

-

-

-

-

2,750

120,000

140,000

-

-

-

-

-

3,250

140,000

160,000

-

-

-

-

-

3,750

160,000

180,000

-

-

-

-

-

4,250

180,000

200,000

-

-

-

-

-

4,750

200,000

250,000

-

-

-

-

-

5,625

250,000

300,000

-

-

-

-

-

6,875

300,000

350,000

-

-

-

-

-

8,125

350,000

400,000

-

-

-

-

-

9,375

400,000

500,000

-

-

-

-

-

11,250

500,000 and upwards.

then in addition to the said duty of 11,250l., for every full sum of 100,000l. in excess of 500,000l., and also for any fractional part of 100,000l. so in excess - - - - - - - -

2,500