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Probate and Legacy Duties Act 1808

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Probate and Legacy Duties Act 1808

1808 CHAPTER 149 48 Geo 3

An Act for repealing the Stamp Duties on Deeds, Law Proceedings, and other written or printed Instruments, and the Duties on Legacies and Successions to Personal Estate upon Intestacies now payable in Great Britain, and for granting new Duties in lieu thereof.

[2nd July 1808]

Most Gracious Sovereign,Whereas it is expedient to alter and amend the descriptions of divers instruments, matters, and things, in respect whereof certain Stamp Duties were granted by the several Acts passed in the forty-fourth, forty-fifth, and forty-sixth years of Your Majesty’s Reign, herein-after specified, and for that purpose to repeal such Duties, and to grant others in lieu thereof; and it is also expedient to grant certain additional Stamp Duties towards raising the necessary Supplies to defray Your Majesty’s Public Expenses, and making such permanent Addition to the Public Revenue as shall be equal to the increased annual charge occasioned by the Funding of Exchequer Bills, and by any Loan made pursuant to any Act or Acts passed or to be passed for that purpose in this Session of Parliament: We, Your Majesty’s most dutiful and loyal Subjects, the Commons of Great Britain and Ireland, in Parliament assembled, have resolved to grant unto Your Majesty the several Duties herein-after mentioned;

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C1Short title “The Probate and Legacy Duties Act 1808” given by Short Titles Act 1896 (c. 14)

C2Certain words of enactment repealed by Statute Law Revision Act 1888 (c. 3) and remainder omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

C3Certain words omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3(1)(d)

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I1Act wholly in force at Royal Assent.

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