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Charge of legacy duty on legacies not amounting to 20l. 43 Vict. c. 14.
55 G. 3. c. 184.
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42. Subject to the relief from legacy duty given by section thirteen of the Customs and Inland Revenue Act, 1880, every pecuniary legacy or residue or share of residue under the will or the intestacy of a person dying on or after the first day of June one thousand eight hundred and eighty-one, although not of an amount or value of twenty pounds, shall be chargeable to the duties imposed by the Stamp Act, 1815, as modified by this Act.
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