{
  "url": "https://openlegislation.uk/finance-act-1975/schedule-13/part-I",
  "json_url": "https://openlegislation.uk/finance-act-1975/schedule-13/part-I.json",
  "legislation": "ukpga/1975/7",
  "legislation_title": "Finance Act 1975",
  "legislation_url": "https://openlegislation.uk/finance-act-1975",
  "path": "schedule/13/part/I",
  "kind": "part",
  "number": "I",
  "heading": "DEATH DUTIES",
  "text": "Chapter\nShort title\nExtent of repeal\nEnactment of the Parliament of Great Britain\n36 Geo. 3. c. 52.\nThe Legacy Duty Act 1796.\nThe Whole Act so far as unrepealed.\nEnactments of the Parliament of the United Kingdom\n41 Geo. 3. c. 86.\nThe Probate Duty Act 1801.\nThe whole Act so far as unrepealed.\n48 Geo. 3. c. 149.\nThe Probate and Legacy Duties Act 1808.\nSections 35 to 37.\nIn section 38, the words “personal or moveable”, in both places where those words occur, the words “duly stamped as required by this Act” and the words from “and in any case any person or persons hereby required” to the end.\n54 Geo. 3. c. 92.\nThe Probate and Legacy Duties (Ireland) Act 1814.\nSection 22.\nSection 38.\nThe Schedule.\n55 Geo. 3. c. 184.\nThe Stamp Act 1815.\nSection 2.\nIn section 37, the word “personal” and the words from “and also a further sum” to the end.\nSection 38.\nSections 42 to 51.\nPart III of the Schedule.\n56 Geo. 3. c. 56.\nThe Probate Duty (Ireland) Act 1816.\nIn section 115, the words from the beginning to “in Ireland; and”.\nSections 121 to 129.\nThe Schedule.\n5 & 6 Vict. c. 79.\nThe Railway Passenger Duty Act 1842.\nThe whole Act so far as unrepealed.\n5 & 6 Vict. c. 82.\nThe Stamp Duties (Ireland) Act 1842.\nThe whole Act except sections 35 and 40.\nIn section 35, the words from “and also a further sum” to the end.\n16 & 17 Vict. c. 51.\nThe Succession Duty Act 1853.\nThe whole Act so far as unrepealed.\n16 & 17 Vict. c. 59.\nThe Stamp Act 1853.\nSection 8.\n20 & 21 Vict. c. 79.\nThe Probates and Letters of Administration Act (Ireland) 1857.\nSection 99.\nIn section 100, the words from “and the original affidavit” to “such original affidavit”.\n21 & 22 Vict. c. 56.\nThe Confirmation of Executors (Scotland) Act 1858.\nIn section 9, the words from “and such inventory” to the end.\nSections 15 and 16.\nIn section 17, the words from the beginning to “any such statement, and”.\n22 & 23 Vict. c. 36.\nThe Probate Duty Act 1859.\nThe whole Act so far as unrepealed.\n23 & 24 Vict. c. 15.\nThe Probate Duty Act 1860.\nThe whole Act so far as unrepealed.\n23 & 24 Vict. c. 80.\nThe Heritable Securities (Scotland) Act 1860.\nThe whole Act so far as unrepealed.\n24 & 25 Vict. c. 92.\nThe Probate Duty Act 1861.\nThe whole Act so far as unrepealed.\n25 & 26 Vict. c. 22.\nThe Revenue Act 1862.\nThe whole Act so far as unrepealed.\n27 & 28 Vict. c. 56.\nThe Revenue (No. 2) Act 1864.\nThe whole Act so far as unrepealed.\n31 & 32 Vict. c. 124.\nThe Inland Revenue Act 1868.\nSection 7.\n38 & 39 Vict. c. 41.\nThe Intestates Widows and Children (Scotland) Act 1875.\nIn section 3, the words from “Provided always” to “before being recorded”.\nSection 8.\n39 & 40 Vict. c. 24.\nThe Small Testate Estates (Scotland) Act 1876.\nSection 8.\n43 Vict. c. 14.\nThe Customs and Inland Revenue Act 1880.\nThe whole Act so far as unrepealed.\n44 & 45 Vict. c. 12.\nThe Customs and Inland Revenue Act 1881.\nPart III except section 34.\n52 & 53 Vict. c. 7.\nThe Customs and Inland Revenue Act 1889.\nThe whole Act.\n53 & 54 Vict. c. 37.\nThe Foreign Jurisdiction Act 1890.\nIn Schedule 1, the entry relating to section 20 of the Finance Act 1894.\n55 & 56 Vict. c. 6.\nThe Colonial Probates Act 1892.\nIn section 2(2), paragraph (a).\nIn section 2(5), the words from “Such rules shall” to the end.\nIn section 6, the definition of “probate duty”.\n56 & 57 Vict. c. 5.\nThe Regimental Debts Act 1893.\nIn section 3, the words “probate duty, or of” and the word “other”.\n57 & 58 Vict. c. 30.\nThe Finance Act 1894.\nThe whole Act so far as unrepealed.\n59 & 60 Vict. c. 28.\nThe Finance Act 1896.\nPart IV so far as unrepealed.\nIn section 39, the words from “Part Four” to “1894”.\n61 & 62 Vict. c. 10.\nThe Finance Act 1898.\nSections 13 and 14.\n63 & 64 Vict. c. 7.\nThe Finance Act 1900.\nPart III so far as unrepealed.\n7 Edw. 7. c. 13.\nThe Finance Act 1907.\nPart III so far as unrepealed.\nIn section 30(2), the words from “Part III” to “1894”.\n10 Edw. 7. & 1 Geo. 5. c. 8.\nThe Finance (1909-10) Act 1910.\nPart III so far as unrepealed.\nSection 96(3).\n1 & 2 Geo. 5. c. 48.\nThe Finance Act 1911.\nSection 18.\n2 & 3 Geo. 5. c. 8.\nThe Finance Act 1912.\nThe whole Act so far as unrepealed.\n3 & 4 Geo. 5. c. 16.\nThe Foreign Jurisdiction Act 1913.\nIn the Schedule, the entry relating to section 20 of the Finance Act 1894.\n4 & 5 Geo. 5. c. 10.\nThe Finance Act 1914.\nThe whole Act, so far as unrepealed.\n4 & 5 Geo. 5. c. 76.\nThe Death Duties (Killed in War) Act 1914.\nThe whole Act.\n7 & 8 Geo. 5. c. 31.\nThe Finance Act 1917.\nSection 29.\nIn section 38(1), the words from “Part IV” to “1894”.\nSchedule 3.\n10 & 11 Geo. 5. c. 67.\nThe Government of Ireland Act 1920.\nSection 28.\n11 & 12 Geo. 5. c. 32.\nThe Finance Act 1921.\nPart IV so far as unrepealed.\nSection 63.\nIn section 65(1), the words from “Part IV” to the end.\n12 & 13 Geo. 5. c. 17.\nThe Finance Act 1922.\nSection 45.\n14 & 15 Geo. 5. c. 21.\nThe Finance Act 1924.\nSection 38.\n15 & 16 Geo. 5. c. 20.\nThe Law of Property Act 1925.\nSections 16 to 18.\n15 & 16 Geo. 5. c. 21.\nThe Land Registration Act 1925.\nSection 3(iii).\nIn section 59(5), the words “or an Inland Revenue charge”.\n15 & 16 Geo. 5. c. 23.\nThe Administration of Estates Act 1925.\nSection 53(3).\n15 & 16 Geo. 5. c. 36.\nThe Finance Act 1925.\nPart III so far as unrepealed.\nSection 28(3).\nSchedule 4.\n15 & 16 Geo. 5. c. 49.\nThe Supreme Court of Judicature (Consolidation) Act 1925.\nIn section 157, in paragraph (a) the words “the Inland Revenue affidavit and”, and paragraph (b).\nIn section 175(1), the definition of “Inland Revenue affidavit”.\n17 & 18 Geo. 5. c. 10.\nThe Finance Act 1927.\nSection 51.\n18 & 19 Geo. 5. c. 17.\nThe Finance Act 1928.\nSection 30(2) and (3).\n20 & 21 Geo. 5. c. 28.\nThe Finance Act 1930.\nPart III so far as unrepealed.\nSection 53(3).\nSchedule 2.\n21 & 22 Geo. 5. c. 28.\nThe Finance Act 1931.\nSections 40 and 41.\n23 & 24 Geo. 5. c. 19.\nThe Finance Act 1933.\nSection 43.\n23 & 24 Geo. 5. c. 36.\nThe Administration of Justice (Miscellaneous Provisions) Act 1933.\nSection 3.\n26 Geo. 5 & 1 Edw. 8. c. 2.\nThe Government of India Act 1935.\nSection 273(5).\n26 Geo. 5 & 1 Edw. 8. c. 34.\nThe Finance Act 1936.\nPart III so far as unrepealed.\n1 Edw. 8. & 1 Geo. 6. c. 54.\nThe Finance Act 1937.\nSection 31.\n1 & 2 Geo. 6. c. 45.\nThe Inheritance (Family Provisions) Act 1938.\nIn section 5, the definition of “death duties”.\n1 & 2 Geo. 6. c. 46.\nThe Finance Act 1938.\nSection 47.\nSection 55(4).\n2 & 3 Geo. 6. c. 41.\nThe Finance Act 1939.\nPart IV so far as unrepealed.\nSection 38(4).\n2 & 3 Geo. 6. c. 109.\nThe Finance (No. 2) Act 1939.\nSection 23 so far as unrepealed.\nSection 24(4).\n3 & 4 Geo. 6. c. 29.\nThe Finance Act 1940.\nPart IV so far as unrepealed.\nSection 64.\nSection 65(5).\nSchedule 7.\n3 & 4 Geo. 6. c. 48.\nThe Finance (No. 2) Act 1940.\nPart IV.\nSection 42(5).\nSchedule 6.\n4 & 5 Geo. 6. c. 30.\nThe Finance Act 1941.\nSections 45 and 46.\n6 & 7 Geo. 6. c. 28.\nThe Finance Act 1943.\nSection 26.\n7 & 8 Geo. 6. c. 23.\nThe Finance Act 1944.\nPart VI so far as unrepealed.\nIn section 42, the words “and death duties”.\nSection 49(6).\nSchedule 3.\nPart II of Schedule 4.\nIn part IV of Schedule 4, in paragraph 1(1) the words “or duty” and in paragraph 3 the words from “Part II” to “1894”.\n9 & 10 Geo. 6. c. 13.\nThe Finance (No. 2) Act 1945.\nSections 54 to 57.\nSection 62(5).\n9 & 10 Geo. 6. c. 64.\nThe Finance Act 1946.\nPart V so far as unrepealed.\nSection 49.\nSection 67(6).\nSchedule 10.\n10 & 11 Geo. 6. c. 35.\nThe Finance Act 1947.\nPart V so far as unrepealed.\nSection 74(6).\n11 & 12 Geo. 6. c. 38.\nThe Companies Act 1948.\nIn section 459(9)(c), the words from “subsection (4)” to “Act) of” and the word “other”.\n11 & 12 Geo. 6. c. 49.\nThe Finance Act 1948.\nSection 82(7).\n12, 13 & 14 Geo. 6. c. 47.\nThe Finance Act 1949.\nSections 27 to 29.\nSections 31 to 33.\nSection 52(4).\nSchedule 7.\nThe saving at the end of Part IV of Schedule 11.\n14 Geo. 6. c. 15.\nThe Finance Act 1950.\nPart IV.\nSection 50(5).\n14 & 15 Geo. 6. c. 43.\nThe Finance Act 1951.\nSections 33 to 35.\nSection 44(5).\n15 & 16 Geo. 6. & 1 Eliz. 2. c. 33.\nThe Finance Act 1952.\nSections 71 and 72.\nSchedule 13.\n1 & 2 Eliz. 2. c. 34.\nThe Finance Act 1953.\nSection 30.\n2 & 3 Eliz. 2. c. 44.\nThe Finance Act 1954.\nPart IV so far as unrepealed.\nSection 35(5).\n4 & 5 Eliz. 2. c. 54.\nThe Finance Act 1956.\nSections 33 and 34.\nSection 36.\nSections 40 and 41.\nSection 44(5).\n5 & 6 Eliz. 2. c. 49.\nThe Finance Act 1957.\nPart V so far as unrepealed.\nSection 42(2)(e).\n6 & 7 Eliz. 2. c. 56.\nThe Finance Act 1958.\nPart V so far as unrepealed.\nSection 37.\nSection 40(2)(e).\nSchedule 8.\n7 & 8 Eliz. 2. c. 58.\nThe Finance Act 1959.\nSections 34 and 35.\n8 & 9 Eliz. 2. c. 44.\nThe Finance Act 1960.\nPart IV.\nSection 73.\nSection 79(3)(d).\n9 & 10 Eliz. 2. c. 37.\nThe Small Estates (Representation) Act 1961.\nSection 1(1)(a).\nSection 1(2) except as respects Scotland.\nSection 1(3).\nSection 2.\nSection 3(5).\nIn Schedule 1, paragraphs 3 and 6.\n9 & 10 Eliz. 2. c. 45.\nThe Rating and Valuation Act 1961.\nSection 29(3).\n10 & 11 Eliz. 2. c. 44.\nThe Finance Act 1962.\nSection 28.\nSection 29.\nIn section 34, in subsection (2) the words from “Part III shall” to “1894” and in subsection (4) the words from the beginnning to “twenty-nine”.\n1963 c. 25.\nThe Finance Act 1963.\nPart III.\nIn section 73(4) the words from “Part III” to “1894”.\n1964 c. 41.\nThe Succession (Scotland) Act 1964.\nSection 19.\nSection 22(4).\n1965 c. 25.\nThe Finance Act 1965.\nSection 25(4A).\nSection 31(9).\nSection 32(3).\nSection 88.\n1965 c. 32.\nThe Administration of Estates (Small Payments) Act 1965.\nSection 4(2) and (3).\n1965 c. 74.\nThe Superannuation Act 1965.\nSection 93(3).\n1966 c. 18.\nThe Finance Act 1966.\nSections 41 and 42.\nIn section 53(2), the words from “Part V” to “1894”.\n1967 c. 54.\nThe Finance Act 1967.\nSection 38.\n1968 c. 44.\nThe Finance Act 1968.\nSections 35 to 37.\nSection 61(6).\nSchedule 14.\n1969 c. 32.\nThe Finance Act 1969.\nPart III.\nSection 61(3)(d).\nSchedule 17.\n1970 c.10.\nThe Income and Corporation Taxes Act 1970.\nIn section 427(2), the proviso.\nIn section 430, subsection (3), in subsection (5) the words “or, as the case may be, that Ministry”, and subsection (7).\nSection 432(10).\nIn Schedule 15, paragraphs 8 and 9.\n1970 c. 24.\nThe Finance Act 1970.\nSections 30 and 31.\nIn Schedule 5, paragraph 14.\n1971 c.68.\nThe Finance Act 1971.\nSections 61 and 62.\nIn Schedule 6, paragraphs 53(a) and 58(b).\nIn Schedule 12, paragraphs 12, 14, 15 and 18.\n1972 c. 41.\nThe Finance Act 1972.\nSections 120 and 121.\nSection 134(3)(d).\nSchedule 25, so far as it relates to estate duty.\nSchedule 26.\n1973 c.51.\nThe Finance Act 1973.\nSections 45 and 46.\nIn section 50(1)(a), the words “other than estate duty”.\nIn section 51, paragraph (a) of subsection (1) and paragraph (a) of subsection (5).\nIn section 53, in subsection (2) the words “and the reference” to the end, subsections (6) to (8), and in subsection (9) the words “and subsection (6) above”.\nIn section 54, in subsection (1) the words “estate duty”.\nSection 59(3)(d).\nSchedule 18.\nIn Schedule 20, paragraphs 2 and 8.\nIn Schedule 21, paragraph 2.\n1974 c.30.\nThe Finance Act 1974.\nSection 51, so far as it relates to estate duty.\nIn section 52, in subsection (1) the words “or estate duty”.\nIn Schedule 1, paragraphs 19 and 22.\nIn Schedule 12, paragraphs 1 to 5 and paragraph 12.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1975/7/schedule/13/part/I",
    "retrieved_at": "2026-10-29T10:41:44.186644+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."
}