{
  "url": "https://openlegislation.uk/customs-inland-revenue-and-savings-banks-act-1877/section-12",
  "json_url": "https://openlegislation.uk/customs-inland-revenue-and-savings-banks-act-1877/section-12.json",
  "legislation": "ukpga/Vict/40-41/13",
  "legislation_title": "Customs, Inland Revenue, and Savings Banks Act 1877",
  "legislation_url": "https://openlegislation.uk/customs-inland-revenue-and-savings-banks-act-1877",
  "path": "section/12",
  "kind": "section",
  "number": "12",
  "heading": "Transmission and custody of inventories in Scotland.",
  "text": "To the extent that the Registrar, Capital Taxes Office at Edinburgh may require, inventories of the personal or movable estate and effects of deceased persons which shall be exhibited and recorded in Scotland, under the provisions of any Act of Parliament, shall, together with the oath or affirmation relating thereto, be transmitted by the commissary clerks or the sheriff clerks . . . to the Registrar, Capital Taxes Office at Edinburgh . . . ; and all enactments relating to any such inventories shall be read as if the officer to or with whom inventories are thereby directed to be transmitted or lodged were the Registrar, Capital Taxes Office at Edinburgh.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words substituted by Finance Act 1980 (c. 48), s. 94(7)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words repealed by Finance Act 1980 (c. 48, SIF 63: 1), Sch. 20 Pt. XI"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words substituted by Law Reform (Miscellaneous Provisions) (Scotland) Act 1980 (c. 55, SIF 36: 3), s. 9(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words repealed by Law Reform (Miscellaneous Provisions) (Scotland) Act 1980 (c. 55, SIF 72: 2), Sch. 3"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words substituted by Law Reform (Miscellaneous Provisions) (Scotland) Act 1980 (c. 55, SIF36:3), s. 9(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Vict/40-41/13/section/12",
    "retrieved_at": "2026-10-29T12:46:37.302573+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."
}