Customs and Inland Revenue Act, 1880

Grants of duties of probates and letters of administration.

9. [1] On and after the first day of April one thousand eight hundred and eighty, in lieu of the stamp duties now payable upon probates of wills and letters of administration in England and Ireland, and upon inventories to be exhibited and recorded in any Commissary Court in Scotland, there shall be charged and paid the duties specified in the Schedule to this Act: Provided, that an additional inventory to be so exhibited or recorded of any effects of a deceased person, where a former duly stamped inventory of the estate and effects of the same person has been exhibited and recorded prior to the first day of April one thousand eight hundred and eighty, shall be chargeable with the amount of stamp duty with which it would have been chargeable if this Act had not been passed.

[1 The duties imposed by this Act on probates and letters of administration are not payable on probates or letters of administration granted on and after June 1, 1881, and in substitution for such duties and in lieu of the duties on inventories other duties are imposed by 44 Vict. c. 12. s. 27.]