Customs and Inland Revenue Act, 1880

CUSTOMS AND INLAND REVENUE ACT 1880

CHAPTER XIV.

An Act to grant certain Duties of Customs and Inland Revenue, to alter other duties, and to amend the Laws relating to Inland Revenue. [24th March 1880.]

Short title.

1. This Act may be cited as the Customs and Inland Revenue Act, 1880.

Part I.

Customs.

[S. 2 rep. 57 & 58 Vict. c. 56 (S.L.R)]

Foreign spirits may be bottled in warehouse for home consumption.

3. Foreign spirits bottled, in accordance with the regulations of the Commissioners of Customs or Inland Revenue, in any customs or excise warehouse in imperial or reputed quart or pint bottles, and packed in cases containing one or more dozen of such quart bottles or two or more dozen of such pint bottles, may be entered and cleared for home consumption; and there shall be charged upon the delivery for home consumption of such spirits so bottled, in addition to the duties of customs and any other charges thereon, the rate following; (that is to say,)

For every one dozen imperial or reputed quart bottles, or two dozen imperial or reputed pint bottles, of such spirits - - - - - - - - Threepence

And such rate shall be deemed a duty of customs or excise according as the same is payable in respect of spirits delivered from a customs or excise warehouse.

Part II.

[Ss, 4–7 rep. 57 & 58 Vict. c. 56 (S.L.R.) S. 8 rep. 56 & 57 Vict. c. 39. s. 80.]

Part III.

Stamps.

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.

Account to accompany affidavit on application for probate or letters of administration.

10. (1.) Together with the affidavit to be required and received from the person applying for a probate or letters of administration in England, there shall be delivered an account of the particulars of the personal estate for or in respect of which the probate or letters of administration is or are to be granted, and of the estimated value of such particulars.

20 & 21 Vict. c. 77.

(2.) The account so delivered shall be transmitted to the Commissioners of Inland Revenue, together with the documents mentioned in section ninety-three of the Court of Probate Act, 1857.

(3) A like account shall be annexed to the affidavit to be required and received from the person applying for a probate or letters of administration in Ireland

(4.) Every account to be delivered in pursuance of this section shall be in accordance with such form as may be prescribed by the Treasury.

Power to commute legacy duty or succession duty presumptively payable in certain cases.

11. Where any legacy duty or succession duty shall be presumptively payable in respect of any interest in expectancy upon the determination of a life or other temporary interest in possession in a legacy, or residue, or in personal property comprised in a succession, and the duty (if any) payable upon the life or other temporary interest shall have been fully paid and satisfied, it shall be lawful for the Commissioners of Inland Revenue, in their discretion, upon the application of the executor or trustee or other person who would be accountable for the duty in respect of such interest in expectancy, if it were then in possession, to commute the duty presumptively payable for a certain sum to be presently paid.

For assessing the amount which shall he so payable the Commissioners shall cause a present value to be set upon the presumptive duty, regard being had to any contingencies affecting the liability to such duty, and the interest of money involved in the, calculation being reckoned at the rate for the time being allowed by the Commissioners in respect of duties paid in advance under the Succession Duty Act, 1853 .

16 & 17 Vict c. 51.

Upon the receipt of the certain sum the Commissioners shall give a discharge for the duty accordingly.

Discharge of executor, &c. from claim to duty on distribution of fund.

12. When an executor, administrator, or trustee shall have given notice in writing to the Commissioners of Inland Revenue for any claim to legacy duty or succession duty in respect of any fund in his hands which he intends to distribute, and shall have delivered to the Commissioners all particulars which they may require in order to ascertain the existence and extent of any such claim, he shall be at liberty to distribute the fund amongst the parties entitled thereto, after satisfaction of any claims to duty made by the Commissioners, and shall be entitled to receive from them a certificate discharging him from his liability to any duty in respect of the fund.

Such certificate shall not in any way affect the liability of any person other than the person in whose favour it is expressed to be given.

Relief from legacy duty when whole personal estate is less than 100l.

13. Where it appears upon an examination of the account rendered to the Commissioners of Inland Revenue that the value of the whole of the personal estate of any person dying after the passing of this Act does not amount to the sum of one hundred pounds, no legacy duty shall be charged in respect thereof or of any portion thereof.

SCHEDULE. sect. 9

Of Stamp Duties on Probates and Letters of Administration in England or Ireland, and on Inventories in Scotland.

Where the estate and effects for or in respect of which a Probate or Letters of Administration shall be granted, or whereof an Inventory shall be exhibited and recorded, exclusive of what the deceased shall have been possessed of or entitled to as a trustee for any other person and not beneficially, shall be:—

Duty.

£

£

£

Above the value of

100 and under

200

-

-

-

-

-

2

Of the value of -

200

300

-

-

-

-

-

4

300

400

-

-

-

-

-

6

400

500

-

-

-

-

-

9

500

600

-

-

-

-

-

11

600

800

-

-

-

-

-

15

800

1,000

-

-

-

-

-

22

Of the value of -

1,000 and under

1,500

-

-

-

-

-

30

1,500

2,000

-

-

-

-

-

40

2,000

3,000

-

-

-

-

-

62

3,000

4,000

-

-

-

-

-

88

4,000

5,000

-

-

-

-

-

113

5,000

6,000

-

-

-

-

-

140

6,000

7,000

-

-

-

-

-

165

7,000

8,000

-

-

-

-

-

190

8,000

9,000

-

-

-

-

-

215

9,000

10,000

-

-

-

-

-

240

10,000

12,000

-

-

-

-

-

275

12,000

14,000

-

-

-

-

-

325

14,000

16,000

-

-

-

-

-

375

16,000

18,000

-

-

-

-

-

425

18,000

20,000

-

-

-

-

-

475

20,000

25,000

-

-

-

-

-

565

25,000

30,000

-

-

-

-

-

690

30,000

35,000

-

-

-

-

-

815

35,000

40,000

-

-

-

-

-

940

40,000

45,000

-

-

-

-

-

1,065

45,000

50,000

-

-

-

-

-

1,190

50,000

60,000

-

-

-

-

-

1,375

60,000

70,000

-

-

-

-

-

1,625

70,000

80,000

-

-

-

-

-

1,875

80,000

90,000

-

-

-

-

-

2,125

90,000

100,000

-

-

-

-

-

2,375

100,000

120,000

-

-

-

-

-

2,750

120,000

140,000

-

-

-

-

-

3,250

140,000

160,000

-

-

-

-

-

3,750

160,000

180,000

-

-

-

-

-

4,250

180,000

200,000

-

-

-

-

-

4,750

200,000

250,000

-

-

-

-

-

5,625

250,000

300,000

-

-

-

-

-

6,875

300,000

350,000

-

-

-

-

-

8,125

350,000

400,000

-

-

-

-

-

9,375

400,000

500,000

-

-

-

-

-

11,250

500,000 and upwards.

then in addition to the said duty of 11,250l., for every full sum of 100,000l. in excess of 500,000l., and also for any fractional part of 100,000l. so in excess - - - - - - - -

2,500

[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.]