Customs and Inland Revenue Act 1881 (1881 c. 12)

1 Short title.

This Act may be cited as the Customs and Inland Revenue Act, 1881.

2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F1] Ss. 2, 19–22, 48, Schedule repealed by Statute Law Revision Act 1894 (c. 56)

3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F2] Ss. 3, 7 repealed by Finance Act 1918 (c. 15), s. 45, Sch. 4

4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F3] Ss. 4, 25 repealed by Statute Law Revision Act 1950 (c. 6)

5, 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F4] Ss. 5, 6, 8–15, 17, 18 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I

7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F5] Ss. 3, 7 repealed by Finance Act 1918 (c. 15), s. 45, Sch. 4

8—15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F6] Ss. 5, 6, 8–15, 17, 18 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I

16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F7] S. 16 repealed by Customs and Inland Revenue Act 1885 (c. 51), s. 10

17, 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F8] Ss. 5, 6, 8–15, 17, 18 repealed by Customs and Excise Act 1952 (c. 44), s. 320, Sch. 12 Pt. I

19—22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F9] Ss. 2, 19–22, 48, Schedule repealed by Statute Law Revision Act 1894 (c. 56)

23, 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F10] Ss. 23, 24 repealed by Finance Act 1924 (c. 21), ss. 20, 41, Sch. 3

25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F11] Ss. 4, 25 repealed by Statute Law Revision Act 1950 (c. 6)

Part III Stamps

As to Probate and Legacy Duties, and Duties on Accounts

26—33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F12] Ss. 26–33, 37–40 repealed (with saving) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I

34 Provision as to inventories where gross value of estate does not exceed 300l.

[F13] S. 34 repealed (S.) by Confirmation to Small Estates (Scotland) Act 1979 (c. 22, SIF 116:2), s. 2, Sch.

(1) The Intestates Widows and Children (Scotland) Act, 1875, and the Small Testate Estate (Scotland) Act, 1876, as amended by the Sheriffs Court (Scotland) Act, 1876 and the Small Estates (Representation) Act, 1961, shall be extended so as to apply . . . , whoever may be the applicant for representation, and wheresoever the deceased may have been domiciled at the time of death, . . . .

[M1] 1875 c. 41.

[M2] 1876 c. 24.

[M3] 1876 c. 70.

[F14] Words inserted by Small Estates (Representation) Act 1961 (c. 37), s. 1(1), Sch. 1 para. 4

[M4] 1961 c. 37.

[F15] Words repealed by Small Estates (Representation) Act 1961 (c. 37), Sch. 2

[F16] Words repealed by Administration of Estates Act 1971 (c. 25), Sch. 2 Pt. I

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F17] S. 34(2) repealed as respects persons dying on or after 10th April 1946 by Finance Act 1946 (c. 64), s. 67, Sch. 12 Pt. III

35, 36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F18] Ss. 35, 36 repealed by Finance Act 1946 (c. 64), s. 67, Sch. 12 Pt. III; repealed (with saving) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I

37—40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F19] Ss. 26–33, 37–40 repealed (with saving) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I

41—43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F20] Ss. 41–43 repealed with saving by Finance Act 1949 (c. 47), s. 52(9)(10), Sch. 11 Pt. IV; Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I

44—47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F21] Ss. 44–47 repealed by Stamp Act 1891 (c. 39), s. 123; repealed (with saving) by Finance Act 1975 (c. 7), ss. 50, 52(2)(3), 59, Sch. 13 Pt. I.

48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F22] Ss. 2, 19–22, 48, Schedule repealed by Statute Law Revision Act 1894 (c. 56)

SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F23] Ss. 2, 19–22, 48, Schedule repealed by Statute Law Revision Act 1894 (c. 56)