Section 16 Duty and representation where sums under 100l.C1C2
Where any surplus or residue, as the case may be, does not exceed one hundred pounds no duty shall be payable in the United Kingdom . . . . . . F1 in respect thereof, and it shall not be necessary that representation to any deceased person be taken out for the purpose of obtaining payment thereof or of any part thereof under this Act from a paymaster or a Secretary of State, except in any prescribed case, or in any case where the Secretary of State requires it.
Annotations
Textual amendments
- F1
Words repealed by Statute Law (Repeals) Act 1973 (c. 39), Sch. 1 Pt. VII
Modifications
- C1
Power to amend s. 16 given by Administration of Estates (Small Payments) Act 1965 (c. 32), s. 6
- C2
S. 16 amended with the substitution for “one hundred pounds” of “£5,000” except in relation to liability to estate duty by virtue of Administration of Estates (Small Payments) Act 1965 (c. 32, SIF 116:1), s. 1(1), Sch. 1 Pt. I and S.I. 1984/539, art. 2(a)
Notes on the whole Act
Textual amendments
- F1
Short title substituted (6.5.2009) by virtue of Armed Forces Act 2006 (c. 52), s. 383(2), Sch. 16 para. 10; S.I. 2009/812, art. 3(a)(b) (with transitional provisions in S.I. 2009/1059); S.I. 2009/1167, art. 3(b)