Probate Duties (Scotland and Ireland) Act, 1888

Assignment of share of probate duty grant to Ireland.

1. The Commissioners of Inland Revenue shall from time to time, in such manner and under such regulations as the Treasury from time to time make, pay in every financial year—

[Paragraph (a) rep. 8 Edw. 7. c. 49 (S.L.R.).]

(b) to such account as is fixed by the regulations (in this Act referred to as the Local Taxation (Ireland) Account),[2] such sum as may be ascertained, in manner provided by the said regulations, to be nine hundredth parts of the probate duty grant.[3]

[S. 2 rep. 8 Edw. 7. c. 49 (S.L.R.).]

[2 Now the Guarantee Fund under 54 & 55 Vict. c. 48. See s. 15 (8) of that Act.]

[3 For the grant out of probate duties, referred to in this section, a portion of the estate duty derived from personal property was substituted by 57 & 58 Vict. c. 30, s. 19, and by 7 Edw. 7. c. 13, s. 17, the grant was made payable out of the Consolidated Fund.]