xmlns:atom="http://www.w3.org/2005/Atom"
Chapter | Short Title | Extent of Repeal |
---|---|---|
These repeals have effect— (a) in relation to deaths occurring after the passing of this Act; and (b) so far as they relate to any duty mentioned in section 50 of this Act, in relation to any death, but subject to section 52(3) of this Act. | ||
Enactment of the Parliament of Great Britain | ||
36 Geo. 3. c. 52. | The Legacy Duty Act 1796. | The whole Act so far as unrepealed. |
Enactments of the Parliament of the United Kingdom | ||
41 Geo. 3. c. 86. | The Probate Duty Act 1801. | The whole Act so far as unrepealed. |
48 Geo. 3. c. 149. | The Probate and Legacy Duties Act 1808. | Sections 35 to 37. |
In section 38, the words " personal or moveable ", in both places where those words occur, the words " duly stamped as required by this Act" and the words from " and in any case any person or persons hereby required " to the end. | ||
Sections 39 and 41. | ||
54 Geo. 3. c. 92. | The Probate and Legacy Duties (Ireland) Act 1814. | Section 22. |
Section 38. | ||
The Schedule. | ||
55 Geo. 3. c. 184. | The Stamp Act 1815. | Section 2. |
In section 37, the word " personal" and the words from " and also a further sum " to the end. | ||
Section 38. | ||
Sections 42 to 51. | ||
Part III of the Schedule. | ||
56 Geo. 3. c. 56. | The Probate Duty (Ireland) Act 1816. | In section 115, the words from the beginning to " in Ireland; and ". |
Sections 121 to 129. | ||
The Schedule. | ||
5 & 6 Vict. c. 79. | The Railway Passenger Duty Act 1842. | The whole Act so far as unrepealed. |
5 & 6 Vict. c. 82. | The Stamp Duties (Ireland) Act 1842. | The whole Act except sections 35 and 40. |
In section 35, the words from " and also a further sum " to the end. | ||
16 & 17 Vict. c. 51. | The Succession Duty Act 1853. | The whole Act so far as unrepealed. |
16 & 17 Vict. c. 59. | The Stamp Act 1853. | Section 8. |
20 & 21 Vict. c. 79. | The Probates and Letters of Administration Act (Ireland) 1857. | Section 99. |
In section 100, the words from " and the original affidavit" to " such original affidavit". | ||
21 & 22 Vict. c. 56. | The Confirmation of Executors (Scotland) Act 1858. | In section 9, the words from " and such inventory " to the end. |
Sections 15 and 16. | ||
In section 17, the words from the beginning to "any such statement, and ". | ||
22 & 23 Vict. c. 36. | The Probate Duty Act 1859. | The whole Act so far as unrepealed. |
23 & 24 Vict. c. 15. | The Probate Duty Act 1860. | The whole Act so far as unrepealed. |
23 & 24 Vict. c. 80. | The Heritable Securities (Scotland) Act 1860. | The whole Act so far as unrepealed. |
24 & 25 Vict. c. 92. | The Probate Duty Act 1861. | The whole Act so far as unrepealed. |
25 & 26 Vict. c. 22. | The Revenue Act 1862. | The whole Act so far as unrepealed. |
27 & 28 Vict. c. 56. | The Revenue (No. 2) Act 1864. | The whole Act so far as unrepealed. |
31 & 32 Vict. c. 124. | The Inland Revenue Act 1868. | Section 7. |
38 & 39 Vict. c. 41. | The Intestates Widows and Children (Scotland) Act 1875. | In section 3, the words from " Provided always " to " before being recorded ". |
Section 8. | ||
39 & 40 Vict. c. 24. | The Small Testate Estates (Scotland) Act 1876. | Section 8. |
43 Vict. c. 14. | The Customs and Inland Revenue Act 1880. | The whole Act so far as unrepealed. |
44 & 45 Vict. c. 12. | The Customs and Inland Revenue Act 1881. | Part in except section 34. |
52 & 53 Vict. c. 7. | The Customs and Inland Revenue Act 1889. | The whole Act. |
53 & 54 Vict. c. 37. | The Foreign Jurisdiction Act 1890. | In Schedule 1, the entry relating to section 20 of the Finance Act 1894. |
55 & 56 Vict. c. 6. | The Colonial Probates Act 1892. | In section 2(2), paragraph (a). |
In section 2(5), the words from " Such rules shall" to the end. | ||
In section 6, the definition of " probate duty ". | ||
56 & 57 Vict. c. 5. | The Regimental Debts Act 1893. | In section 3, the words "probate duty, or of" and the word " other ". |
57 & 58 Vict. c. 30. | The Finance Act 1894. | The whole Act so far as unrepealed. |
59 & 60 Vict. c. 28. | The Finance Act 1896. | Part IV so far as unrepealed. In section 39, the words from " Part Four " to " 1894 ". |
61 & 62 Vict. c. 10. | The Finance Act 1898. | Sections 13 and 14. |
63 & 64 Vict. c. 7. | The Finance Act 1900. | Part III so far as unrepealed. |
7 Edw. 7. c.13. | The Finance Act 1907. | Part III so far as unrepealed. In section 30(2), the words from "Part III" to " 1894". |
10 Edw. 7 & 1 Geo. 5. c. 8. | The Finance (1909-10) Act 1910. | Part III so far as unrepealed. |
Section 96(3). | ||
1 & 2 Geo. 5. c. 48. | The Finance Act 1911. | Section 18. |
2 & 3 Geo. 5. c. 8. | The Finance Act 1912. | The whole Act so far as unrepealed. |
3 & 4 Geo. 5. c. 16. | The Foreign Jurisdiction Act 1913. | In the Schedule, the entry relating to section 20 of the Finance Act 1894. |
4 & 5 Geo. 5. c. 10. | The Finance Act 1914. | The whole Act, so far as unrepealed. |
4 & 5 Geo. 5. c. 76. | The Death Duties (Killed in War) Act 1914. | The whole Act. |
7 & 8 Geo. 5. c. 31. | The Finance Act 1917. | Section 29. |
In section 38(1), the words from " Part IV " to " 1894 ". | ||
8 & 9 Geo. 5. c. 15. | The Finance Act 1918. | Section 44. |
9 & 10 Geo. 5. c. 32. | The Finance Act 1919. | Part III so far as unrepealed. In section 38(1), the words from " Part III" to " 1894 ". |
Schedule 3. | ||
10 & 11 Geo. 5. c. 67. | The Government of Ireland Act 1920. | Section 28. |
11 & 12 Geo. 5. c. 32. | The Finance Act 1921. | Part IV so far as unrepealed. |
Section 63. | ||
In section 65(1), the words from " Part IV " to the end. | ||
12 & 13 Geo. 5. c. 17. | The Finance Act 1922. | Section 45. |
14 & 15 Geo. 5. c. 21. | The Finance Act 1924. | Section 38. |
15 & 16 Geo. 5. c. 20. | The Law of Property Act 1925. | Sections 16 to 18. |
15 & 16 Geo. 5. c. 21. | The Land Registration Act 1925. | Section 3(iii). |
In section 59(5), the words " or an Inland Revenue charge ". | ||
15 & 16 Geo. 5. c. 23. | The Administration of Estates Act 1925. | Section 53(3). |
15 & 16 Geo. 5. c. 36. | The Finance Act 1925. | Part III so far as unrepealed. |
Section 28(3). | ||
Schedule 4. | ||
15 & 16 Geo. 5. c. 49. | The Supreme Court of Judicature (Consolidation) Act 1925. | In section 157, in paragraph (a) the words "the Inland Revenue affidavit and ", and paragraph (b). |
In section 175(1), the definition of " Inland Revenue affidavit ". | ||
17 & 18 Geo. 5. c. 10. | The Finance Act 1927. | Section 51. |
18 & 19 Geo. 5. c. 17. | The Finance Act 1928. | Section 30(2) and (3). |
20 & 21 Geo. 5. c. 28. | The Finance Act 1930. | Part III so far as unrepealed. |
Section 53(3). | ||
Schedule 2. | ||
21 & 22 Geo. 5. c. 28. | The Finance Act 1931. | Sections 40 and 41. |
23 & 24 Geo. 5. c. 19. | The Finance Act 1933. | Section 43. |
23 & 24 Geo. 5. c. 36. | The Administration of Justice (Miscellaneous Provisions) Act 1933. | Section 3. |
26 Geo. 5 & 1 Edw. 8. c. 2. | The Government of India Act 1935. | Section 273(5). |
26 Geo. 5 & 1 Edw. 8. c. 34. | The Finance Act 1936. | Part III so far as unrepealed. |
1 Edw. 8 & 1 Geo. 6. c. 54. | The Finance Act 1937. | Section 31. |
1 & 2 Geo. 6. c. 45. | The Inheritance (Family Provision) Act 1938. | In section 5, the definition of " death duties ". |
1 & 2 Geo. 6. c. 46. | The Finance Act 1938. | Section 47. |
Section 55(4). | ||
2 & 3 Geo. 6. c. 41. | The Finance Act 1939. | Part IV so far as unrepealed. |
Section 38(4). | ||
2 & 3 Geo. 6. c. 109. | The Finance (No. 2) Act 1939. | Section 23 so far as unrepealed. |
Section 24(4). | ||
3 & 4 Geo. 6. c. 29. | The Finance Act 1940. | Part IV so far as unrepealed. |
Section 64. | ||
Section 65(5). | ||
Schedule 7. | ||
3 & 4 Geo. 6. c. 48. | The Finance (No. 2) Act 1940. | Part IV. |
Section 42(5). | ||
Schedule 6. | ||
4 & 5 Geo. 6. c. 30. | The Finance Act 1941. | Sections 45 and 46. |
6 & 7 Geo. 6. c. 28. | The Finance Act 1943. | Section 26. |
7 & 8 Geo. 6. c. 23. | The Finance Act 1944. | Part VI so far as unrepealed. |
In section 42, the words " and death duties ". | ||
Section 49(6). | ||
Schedule 3. | ||
Part II of Schedule 4. | ||
In Part IV of Schedule 4, in paragraph 1(1) the words " or duty" and in paragraph 3 the words from " Part II " to " 1894 ". | ||
9 & 10 Geo. 6. c. 13. | The Finance (No. 2) Act 1945. | Sections 54 to 57. |
Section 62(5). | ||
9 & 10 Geo. 6. c. 64. | The Finance Act 1946. | Part V so far as unrepealed. |
Section 49. | ||
Section 67(6). | ||
Schedule 10. | ||
10 & 11 Geo. 6. c. 35. | The Finance Act 1947. | Part V so far as unrepealed. |
Section 74(6). | ||
11 & 12 Geo. 6. c. 38. | The Companies Act 1948. | In section 459(9)(c), the words from " subsection (4)" to "Act) of" and the word " other ". |
11 & 12 Geo. 6. c. 49. | The Finance Act 1948. | Section 82(7). |
12, 13 & 14 Geo. 6. c. 47. | The Finance Act 1949. | Sections 27 to 29. |
Sections 31 to 33. | ||
Section 52(4). | ||
Schedule 7. | ||
The saving at the end of Part IV of Schedule 11. | ||
14 Geo. 6. c. 15. | The Finance Act 1950. | Part IV. |
Section 50(5). | ||
14 & 15 Geo. 6. c. 43. | The Finance Act 1951. | Sections 33 to 35. |
Section 44(5). | ||
15 & 16 Geo. 6 & 1 Eliz. 2. c. 33. | The Finance Act 1952. | Sections 71 and 72. |
Schedule 13. | ||
1 & 2 Eliz. 2. c. 34. | The Finance Act 1953. | Section 30. |
2 & 3 Eliz. 2. c. 44. | The Finance Act 1954. | Part IV so far as unrepealed. |
Section 35(5). | ||
4 & 5 Eliz. 2. c. 54. | The Finance Act 1956. | Sections 33 and 34. |
Section 36. | ||
Sections 40 and 41. | ||
Section 44(5). | ||
5 & 6 Eliz. 2. c. 49. | The Finance Act 1957. | Part V so far as unrepealed. |
Section 42(2)(e). | ||
6 & 7 Eliz. 2. c. 56. | The Finance Act 1958. | Part V so far as unrepealed. |
Section 37. | ||
Section 40(2)(e). | ||
Schedule 8. | ||
7 & 8 Eliz. 2. c. 58. | The Finance Act 1959. | Sections 34 and 35. |
8 & 9 Eliz. 2. c. 44. | The Finance Act 1960. | Part IV. |
Section 73. | ||
Section 79(3)(d). | ||
9 & 10 Eliz. 2. c. 37. | The Small Estates (Representation) Act 1961. | Section 1(1)(a). |
Section 1(2) except as respects Scotland. | ||
Section 1(3). | ||
Section 2. | ||
Section 3(5). | ||
In Schedule 1, paragraphs 3 and 6. | ||
9 & 10 Eliz. 2. c. 45. | The Rating and Valuation Act 1961. | Section 29(3). |
10 & 11 Eliz. 2. c. 44. | The Finance Act 1962. | Section 28. |
Section 29. | ||
In section 34, in subsection (2) the words from "Part in shall" to " 1894" and in subsection (4) the words from the beginning to "twenty-nine ". | ||
1963 c. 25. | The Finance Act 1963. | Part III. |
In section 73(4) the words from " Part III" to " 1894 ". | ||
1964 c. 41. | The Succession (Scotland) Act 1964. | Section 19. |
Section 22(4). | ||
1965 c. 25. | The Finance Act 1965. | Section 25(4A). |
Section 31(9). | ||
Section 32(3). | ||
Section 88. | ||
1965 c. 32. | The Administration of Estates (Small Payments) Act 1965. | Section 4(2) and (3). |
1965 c. 74. | The Superannuation Act 1965. | Section 93(3). |
1966 c. 18. | The Finance Act 1966. | Sections 41 and 42. |
In section 53(2), the words from " Part V " to " 1894 ". | ||
1967 c. 54. | The Finance Act 1967. | Section 38. |
1968 c. 44. | The Finance Act 1968. | Sections 35 to 37. |
Section 61(6). | ||
Schedule 14. | ||
1969 c. 32. | The Finance Act 1969. | Part III. |
Section 61(3)(d). | ||
Schedule 17. | ||
1970 c. 10. | The Income and Corporation Taxes Act 1970. | In section 427(2), the proviso. |
In section 430, subsection (3), in subsection (5) the words " or, as the case may be, that Ministry ", and subsection (7). | ||
Section 432(10). | ||
In Schedule 15, paragraphs 8 and 9. | ||
1970 c. 24. | The Finance Act 1970. | Sections 30 and 31. |
In Schedule 5, paragraph 14. | ||
1971 c. 68. | The Finance Act 1971. | Sections 61 and 62. |
In Schedule 6, paragraphs 53(a) and 58(b). | ||
In Schedule 12, paragraphs 12, 14, 15 and 18. | ||
1972 c. 41. | The Finance Act 1972. | Sections 120 and 121. |
Section 134(3)(d). | ||
Schedule 25, so far as it relates to estate duty. | ||
Schedule 26. | ||
1973 c. 51. | The Finance Act 1973. | Sections 45 and 46. |
In section 50(1)(a), the words " other than estate duty ". | ||
In section 51, paragraph (a) of subsection (1) and paragraph (a) of subsection (5). | ||
In section 53, in subsection (2) the words "and the reference " to the end, subsections (6) to (8), and in subsection (9) the words "and subsection (6) above ". | ||
In section 54, in subsection (1) the words " estate duty ". | ||
Section 59(3)(d). | ||
Schedule 18. | ||
In Schedule 20, paragraphs 2 and 8. | ||
In Schedule 21, paragraph 2. | ||
1974 c. 30. | The Finance Act 1974. | Section 51, so far as it relates to estate duty. |
In section 52, in subsection (1) the words " or estate duty ". | ||
In Schedule 1, paragraphs 19 and 22. | ||
In Schedule 12, paragraphs 1 to 5 and paragraph 12. | ||
Enactments of the Parliament of Northern Ireland | ||
12 & 13 Geo. 5. c. 18 (N.I.). | The Finance Act (Northern Ireland) 1922. | Section 8. |
13 & 14 Geo. 5 c. 14 (N.I.). | The Double Taxation Relief Act (Northern Ireland) 1923. | Part II of the Schedule. |
14 & 15 Geo. 5. c. 19 (N.I.). | The Finance Act (Northern Ireland) 1924. | Section 9. |
15 & 16 Geo. 5. c. 9 (N.I.). | The Finance (Estate Duty) Act (Northern Ireland) 1925. | The whole Act. |
17 & 18 Geo. 5. c. 11 (N.I.). | The Finance Act (Northern Ireland) 1927. | The whole Act. |
20 & 21 Geo. 5. c. 11 (N.I.). | The Finance Act (Northern Ireland) 1930. | The whole Act. |
21 & 22 Geo.5. c. 24 (N.I.). | The Finance Act (Northern Ireland) 1931. | Section 2. |
23 & 24 Geo. 5. c. 28 (N.I.). | The Finance Act (Northern Ireland) 1933. | Section 5. |
26 Geo. 5 & 1 Edw. 8. c. 33 (N.I.). | The Finance Act (Northern Ireland) 1936. | Sections 4, 6, 7 and 8. |
2 & 3 Geo. 6. c. 8 (N.I.). | The Finance Act (Northern Ireland) 1939. | Section 2. |
2 & 3 Geo. 6. c. 26 (N.I.). | The Finance (No. 2) Act (Northern Ireland) 1939. | The whole Act. |
4 & 5 Geo. 6. c. 20 (N.I.). | The Finance Act (Northern Ireland) 1940. | The whole Act. |
4 & 5 Geo. 6. c 22 (N.I.). | The Finance (No. 2) Act (Northern Ireland) 1940. | The whole Act. |
5 & 6 Geo. 6. c. 11 (N.I.). | The Finance Act (Northern Ireland) 1941. | The whole Act. |
1943 c. 5 (N.I.). | The Finance Act (Northern Ireland) 1943. | The whole Act. |
1944 c. 22 (N.I.). | The Finance Act (Northern Ireland) 1944. | Sections 1 and 2. |
Section 9(1). | ||
The Schedule. | ||
1946 c. 1 (N.I.). | The Finance Act (Northern Ireland) 1946. | Sections 2, 3 and 5(1). |
1946 c. 17 (N.I.). | The Finance (No. 2) Act (Northern Ireland) 1946. | Part I. |
Section 34(2). | ||
Schedules 1, 3 and 4. | ||
1947 c. 15 (N.I.). | The Finance Act (Northern Ireland) 1947. | Part I. |
Section 12(2). | ||
1947 c. 22 (N.I.). | The Finance (No. 2) Act (Northern Ireland) 1947. | The whole Act. |
1948 c. 15 (N.I.). | The Finance Act (Northern Ireland) 1948. | Section 15(1). |
Section 18(2). | ||
1949 c. 15 (N.I.). | The Finance Act (Northern Ireland) 1949. | Part I. |
Section 17(2). | ||
Schedule 1. | ||
The saving at the end of Part I of Schedule 4. | ||
1951 c. 12 (N.I.). | The Finance Act (Northern Ireland) 1948 (Amendment) Act (Northern Ireland) 1951. | The whole Act. |
1951 c. 17 (N.I.). | The Finance Act (Northern Ireland) 1951. | Part I. |
Section 19(2). | ||
1952 c. 13 (N.I.). | The Finance Act (Northern Ireland) 1952. | Part I. |
In section 21, in subsection (1), the words from " but subject " to the end of the subsection. | ||
Section 22(2). | ||
Schedules 1 and 2. | ||
1953 c. 23 (N.I.). | The Finance Act (Northern Ireland) 1953. | Section 1. |
1954 c. 3 (N.I.). | The Finance (Miscellaneous Provisions) Act (Northern Ireland) 1954. | Section 1. |
Section 14(2). | ||
1954 c. 23 (N.I.). | The Finance Act (Northern Ireland) 1954. | Part I. |
Section 17(2). | ||
Schedule 1. | ||
1955 c. 24 (N.I.). | The Administration of Estates Act (Northern Ireland) 1955. | Section 47(2)(a). |
1956 c. 11 (N.I.). | The Finance Act (Northern Ireland) 1956. | Part I. |
Section 10(2). | ||
1957 c. 15 (N.I.). | The Finance Act (Northern Ireland) 1957. | Part I. |
Section 10(2). | ||
1957 c. 24 (N.I.). | The Finance (No. 2) Act (Northern Ireland) 1957. | Sections 1 and 2. |
The Schedule. | ||
1958 c. 14 (N.I.). | The Finance Act (Northern Ireland) 1958. | Part I. |
Section 15(2). | ||
Schedule 1. | ||
In Schedule 2, Part I. | ||
1959 c. 9 (N.I.). | The Finance Act (Northern Ireland) 1959. | Part I. |
Section 18(2). | ||
1960 c. 7 (N.I.). | The Finance Act (Northern Ireland) 1960. | Part I. |
Section 13(2)(a). | ||
1960 c. 22 (N.I.). | The Companies Act (Northern Ireland) 1960. | In section 403(9)(b) ,the words from "subsection (4)" to "Act) of" and the word " other ". |
1961 c. 10 (N.I.). | The Finance Act (Northern Ireland) 1961. | Part I. |
Section 15(2). | ||
1962 c. 17 (N.I.). | The Finance Act (Northern Ireland) 1962. | Part I. |
Section 9(2). | ||
1963 c. 22 (N.I.). | The Finance Act (Northern Ireland) 1963. | Part I. |
Section 22(3). | ||
1965 c. 16 (N.I.). | The Finance Act (Northern Ireland) 1965. | Part I. |
Section 11(2). | ||
In Schedule 2, Part I. | ||
1966 c. 21 (N.I.). | The Finance Act (Northern Ireland) 1966. | Part I. |
Section 17(2). | ||
In Schedule 3, Part I. | ||
1967 c. 5 (N.I.). | The Administration of Estates (Small Payments) Act (Northern Ireland) 1967. | Section 4(2). |
1967 c. 20 (N.I.). | The Finance Act (Northern Ireland) 1967. | Part I. |
Section 21(2). | ||
1968 c. 17 (N.I.). | The Finance Act (Northern Ireland) 1968. | Part I. |
Section 24(2). | ||
Schedule 1. | ||
In Schedule 6, Part I. | ||
1969 c. 18 (N.I.). | The Finance Act (Northern Ireland) 1969. | Part I. |
Section 20(2). | ||
Schedule 1. | ||
In Schedule 5, Part I. | ||
1970 c. 18 (N.I.). | The Land Registration Act (Northern Ireland) 1970. | In Part I of Schedule 5, it paragraph 1 the words " deatl duties and ". |
1970 c. 21 (N.I.). | The Finance Act (Northern Ireland) 1970. | Part I. |
Section 20(2). | ||
Schedule 1. | ||
In Schedule 3, Part I. | ||
1971 c. 27 (N.I.). | The Finance Act (Northern Ireland) 1971. | Part I. |
Section 10(2). | ||
Schedule 1. | ||
Instruments | ||
S.R. & O. 1922 No. 80. | The Government of Ireland (Adaptation of the Taxing Acts) Order 1922. | Part III. |
S.R. & O. 1923 No. 406. | The Relief in respect of Double Taxation (Irish Free State) Declaration 1923. | Part II of the Schedule. |
S.I. 1957 No. 1534. | The Federation of Malaya (Adaptation of Enactments) Order in Council 1957. | The whole Order. |
S.I. 1972 No. 1100. | The Finance (Northern Ireland) Order 1972. | Article 1(2). |
Part II. | ||
Schedules 1 and 2. | ||
In Schedule 4, Part I. | ||
S.I. 1973 No. 1323. | The Finance (Miscellaneous Provisions) (Northern Ireland) Order 1973. | Article 2(2). |
Part II. | ||
In Article 12, in paragraph 1 the words " estate duty or ". | ||
Schedule 1. | ||
In Schedule 3, paragraph 2. |