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Finance Act 1975

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50 Final abolition of obsolete death duties. E+W+S+N.I.

(1)After the passing of this Act no person shall in any case be required to account for or pay, and the Board shall not in any case charge, levy, recover or collect—

(a)any duty described in Schedule 1 to the M1Finance Act 1894 ;

(b)any duty imposed on a representation or inventory by any Act in force before the M2Customs and Inland Revenue Act 1881 ;

(c)any legacy duty, succession duty or settlement estate duty ;

(including in each case any duty which is then outstanding).

(2)This section does not affect any right to repayment of or to any allowance in respect of any sum paid before the passing of this Act on account of any such duty.

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C1The text of ss. 50, 52(3), 54(1), 57(1)(a)(b), (2)(in part), 58, Sch. 4 para. 38(2), Sch. 8 Pt. II (ss. 12–16), Sch. 11, Sch. 13 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

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