# Customs and Inland Revenue Act 1881

44 & 45 Vict. c. 12 · enacted 3 June 1881 · revised to 1 February 1991

An Act to grant certain Duties of Customs and Inland Revenue, to alter other Duties, and to amend the Laws relating to Customs and Inland Revenue.

PDFs: Printed copy https://openlegislation.uk/customs-and-inland-revenue-act-1881/pdf/ukpga_18810012_en.pdf

## Introductory text

An Act to grant certain Duties of Customs and Inland Revenue, to alter other Duties, and to amend the Laws relating to Customs and Inland Revenue.
[3rd June 1881]

## 1 Short title.

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

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



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## Part III: Stamps

### As to Probate and Legacy Duties, and Duties on Accounts

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

(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, . . . .
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Source: https://www.legislation.gov.uk/ukpga/Vict/44-45/12 (the official version)
Page: https://openlegislation.uk/customs-and-inland-revenue-act-1881
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.