Succession Duty Act, 1853

Interpretation of terms.

1. In the construction and for the purposes of this Act,

The term “real property” shall include all freehold, copyhold, customary, leasehold, and other hereditaments, and heritable property, whether corporeal or incorporeal, in Great Britain and Ireland, except money secured on heritable property in Scotland, and all estates in any such hereditaments:

The term “personal property” shall not include leaseholds, but shall include money payable under any engagement, and money secured on heritable property in Scotland, and all other property not comprised in the preceding definition of real property:

The term “property” alone shall include real property and personal property:

The term, “succession” shall denote any property chargeable with duty under this Act:

The term “trustee” shall include an executor and administrator, and any person having or taking on himself the administration of property affected by any express or implied trust:

The term “person” shall include a body corporate, company, and society:

The term “Legacy Duty Acts” shall denote the Acts now in force for charging duties on legacies and shares of the personal estates of deceased persons.