Section 3 Surplus only of personal estate to be deemed personal estate.
So much only of the personal property of a person dying while subject to F1service law as remains after payment of the preferential charges shall be considered personal estate of the deceased with reference to the calculation of. . . . F2 any . . . . duty, tax, or per-centage, or for any of the purposes of administration.
Annotations
Textual amendments
- F1
Words in Act substituted (28.3.2009 for specified purposes, 31.10.2009 in so far as not already in force) by Armed Forces Act 2006 (c. 52), s. 383(2), Sch. 16 para. 6; S.I. 2009/812, art. 3(a)(b) (with transitional provisions in S.I. 2009/1059); S.I. 2009/1167, art. 4
- F2
Words repealed with saving by Finance Act 1975 (c. 7), ss. 50, 52, 59(5), Sch. 13 Pt. I
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)