Customs and Inland Revenue Act 1881

1 Short title. U.K.

This Act may be cited as the Customs and Inland Revenue Act, 1881.

Part I U.K.

2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 U.K.

Textual Amendments

F1 Ss. 2, 19–22, 48, Schedule repealed by Statute Law Revision Act 1894 (c. 56)

3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2 U.K.

Textual Amendments

F2 Ss. 3, 7 repealed by Finance Act 1918 (c. 15), s. 45, Sch. 4

4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3 U.K.

Textual Amendments

F3 Ss. 4, 25 repealed by Statute Law Revision Act 1950 (c. 6)

5, 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 U.K.

Textual Amendments

F4 Ss. 5, 6, 8–15, 17, 18 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I

7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5 U.K.

Textual Amendments

F5 Ss. 3, 7 repealed by Finance Act 1918 (c. 15), s. 45, Sch. 4

8—15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6 U.K.

Textual Amendments

F6 Ss. 5, 6, 8–15, 17, 18 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I

16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7 U.K.

Textual Amendments

F7 S. 16 repealed by Customs and Inland Revenue Act 1885 (c. 51), s. 10

17, 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8 U.K.

Textual Amendments

F8 Ss. 5, 6, 8–15, 17, 18 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I

Part II U.K.

19—22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9 U.K.

Textual Amendments

F9 Ss. 2, 19–22, 48, Schedule repealed by Statute Law Revision Act 1894 (c. 56)

23, 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10 U.K.

Textual Amendments

F10 Ss. 23, 24 repealed by Finance Act 1924 (c. 21), ss. 20, 41, Sch. 3

25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11 U.K.

Textual Amendments

F11 Ss. 4, 25 repealed by Statute Law Revision Act 1950 (c. 6)

Part III U.K. Stamps

As to Probate and Legacy Duties, and Duties on Accounts U.K.

26—33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12 U.K.

Textual Amendments

F12 Ss. 26–33, 37–40 repealed (with saving) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I

[F13 34 Provision as to inventories where gross value of estate does not exceed 300l. U.K.

(1) The M1 Intestates Widows and Children (Scotland) Act, 1875, and the M2 Small Testate Estate (Scotland) Act, 1876, as amended by the M3 Sheriffs Court (Scotland) Act, 1876 [F14 and the M4 Small 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

F13 S. 34 repealed (S.) by Confirmation to Small Estates (Scotland) Act 1979 (c. 22, SIF 116:2), s. 2, Sch.

F14 Words inserted by Small Estates (Representation) Act 1961 (c. 37), s. 1(1), Sch. 1 para. 4

F15 Words repealed by Small Estates (Representation) Act 1961 (c. 37), Sch. 2

F16 Words repealed by Administration of Estates Act 1971 (c. 25), Sch. 2 Pt. I

F17 S. 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

M1 1875 c. 41.

M2 1876 c. 24.

M3 1876 c. 70.

M4 1961 c. 37.

35, 36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18 U.K.

Textual Amendments

F18 Ss. 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19 U.K.

Textual Amendments

F19 Ss. 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F20 U.K.

Textual Amendments

F20 Ss. 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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21 U.K.

Textual Amendments

F21 Ss. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F22 U.K.

Textual Amendments

F22 Ss. 2, 19–22, 48, Schedule repealed by Statute Law Revision Act 1894 (c. 56)