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Finance Act 1975

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This is the original version (as it was originally enacted).

50Final abolition of obsolete death duties

(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 Finance Act 1894;

(b)any duty imposed on a representation or inventory by any Act in force before the Customs 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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