{
  "url": "https://openlegislation.uk/customs-and-inland-revenue-act-1881/section-34",
  "json_url": "https://openlegislation.uk/customs-and-inland-revenue-act-1881/section-34.json",
  "legislation": "ukpga/Vict/44-45/12",
  "legislation_title": "Customs and Inland Revenue Act 1881",
  "legislation_url": "https://openlegislation.uk/customs-and-inland-revenue-act-1881",
  "path": "section/34",
  "kind": "section",
  "number": "34",
  "heading": "Provision as to inventories where gross value of estate does not exceed 300l.",
  "text": "(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, . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 34 repealed (S.) by Confirmation to Small Estates (Scotland) Act 1979 (c. 22, SIF 116:2), s. 2, Sch."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words inserted by Small Estates (Representation) Act 1961 (c. 37), s. 1(1), Sch. 1 para. 4"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words repealed by Small Estates (Representation) Act 1961 (c. 37), Sch. 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words repealed by Administration of Estates Act 1971 (c. 25), Sch. 2 Pt. I"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 34(2) repealed as respects persons dying on or after 10th April 1946 by Finance Act 1946 (c. 64), s. 67, Sch. 12 Pt.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"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1875 c. 41."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1876 c. 24."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "1876 c. 70."
    },
    {
      "type": "M",
      "label": "M4",
      "text": "1961 c. 37."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Vict/44-45/12/section/34",
    "retrieved_at": "2026-10-29T12:42:57.925869+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}