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Administration of Estates (Small Payments) Act 1965

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4 Estate duty.U.K.

(1)Section 25(2) of the M1Local Government Superannuation Act 1953 (under which a certificate as to estate duty may be required before a payment without representation is made under that section), section 24(4) of the M2Industrial and Provident Societies Act 1965 (under which a similar certificate is required before a payment is made on a nomination under that Act) and so much of section 61(11) of the M3London Midland and Scottish Railway Act 1924, section 99(12) of the M4Southern Railway Act 1924 and section 3(12) of the M5London and North Eastern Railway Act 1944 (which relate to the railway savings banks) as contains corresponding provisions shall cease to have effect.

(2)Nothing in this Act shall affect section 8(1) of the M6Finance Act 1894 (which applies, in relation to estate duty, certain provisions of the law relating to probate duty).

(3)In the last foregoing subsection the reference to the said section 8(1) includes a reference to that section as it applies in Northern Ireland; but, save as aforesaid, this section shall not extend to Northern Ireland.

Modifications etc. (not altering text)

C1S. 4(2)(3) repealed in relation to deaths occurring after 13.4.1975 and, so far as regards certain duties in relation to any death, by Finance Act 1975 (c. 7, SIF 63:1), ss. 52(2), 59, Sch. 13 Pt. I, note (with a saving in s. 52(3) in relation to repayment or allowance in respect of certain sums paid before 13.3.1975 on account)

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