Customs and Inland Revenue Act 1881
1881 CHAPTER 12 44 and 45 Vict
An Act to grant certain Duties of Customs and Inland Revenue, to alter other Duties, and to amend the Laws relating to Customs and Inland Revenue.
[3rd June 1881]
Modifications etc. (not altering text)
C1Preamble omitted under authority of Statute Law Revision Act 1894 (c. 56)
C2Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3
1 Short title.U.K.
This Act may be cited as the Customs and Inland Revenue Act, 1881.
Part IU.K.
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1U.K.
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2U.K.
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3U.K.
Textual Amendments
F3Ss. 4, 25 repealed by Statute Law Revision Act 1950 (c. 6)
5, 6.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4U.K.
Textual Amendments
F4Ss. 5, 6, 8–15, 17, 18 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5U.K.
8—15.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6U.K.
Textual Amendments
F6Ss. 5, 6, 8–15, 17, 18 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I
16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7U.K.
Textual Amendments
F7S. 16 repealed by Customs and Inland Revenue Act 1885 (c. 51), s. 10
17, 18.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8U.K.
Textual Amendments
F8Ss. 5, 6, 8–15, 17, 18 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I
Part IIU.K.
19—22.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9U.K.
23, 24.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10U.K.
25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11U.K.
Textual Amendments
F11Ss. 4, 25 repealed by Statute Law Revision Act 1950 (c. 6)
Part IIIU.K. Stamps
As to Probate and Legacy Duties, and Duties on AccountsU.K.
26—33.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12U.K.
Textual Amendments
F12Ss. 26–33, 37–40 repealed (with saving) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
[F1334 Provision as to inventories where gross value of estate does not exceed 300l.U.K.
(1)The M1Intestates Widows and Children (Scotland) Act, 1875, and the M2Small Testate Estate (Scotland) Act, 1876, as amended by the M3Sheriffs Court (Scotland) Act, 1876 [F14and the M4Small Estates (Representation) Act, 1961], shall be extended so as to apply . . . F15, whoever may be the applicant for representation, and wheresoever the deceased may have been domiciled at the time of death, . . . F16.]
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17
Textual Amendments
F13S. 34 repealed (S.) by Confirmation to Small Estates (Scotland) Act 1979 (c. 22, SIF 116:2), s. 2, Sch.
F14Words inserted by Small Estates (Representation) Act 1961 (c. 37), s. 1(1), Sch. 1 para. 4
F15Words repealed by Small Estates (Representation) Act 1961 (c. 37), Sch. 2
F16Words repealed by Administration of Estates Act 1971 (c. 25), Sch. 2 Pt. I
F17S. 34(2) repealed as respects persons dying on or after 10th April 1946 by Finance Act 1946 (c. 64), s. 67, Sch. 12 Pt. III
Marginal Citations
35, 36.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18U.K.
Textual Amendments
F18Ss. 35, 36 repealed by Finance Act 1946 (c. 64), s. 67, Sch. 12 Pt. III; repealed (with saving) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
37—40.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19U.K.
Textual Amendments
F19Ss. 26–33, 37–40 repealed (with saving) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
41—43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20U.K.
Textual Amendments
F20Ss. 41–43 repealed with saving by Finance Act 1949 (c. 47), s. 52(9)(10), Sch. 11 Pt. IV; Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I
44—47.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21U.K.
Textual Amendments
F21Ss. 44–47 repealed by Stamp Act 1891 (c. 39), s. 123; repealed (with saving) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I.
48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22U.K.
F23F23SCHEDULEU.K.
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