Customs and Inland Revenue Act, 1880

Permanent Page URL

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

Customs and Inland Revenue Act, 1880 Permanent Page URL

Customs and Inland Revenue Act, 1880

Permanent Page URL