{
  "url": "https://openlegislation.uk/intestates-widows-and-children-scotland-act-1875/section-8",
  "json_url": "https://openlegislation.uk/intestates-widows-and-children-scotland-act-1875/section-8.json",
  "legislation": "ukpga/Vict/38-39/41",
  "legislation_title": "Intestates Widows and Children (Scotland) Act 1875",
  "legislation_url": "https://openlegislation.uk/intestates-widows-and-children-scotland-act-1875",
  "path": "section/8",
  "kind": "section",
  "number": "8",
  "heading": "Inventory duty not affected by this Act.",
  "text": "Provided always, that nothing herein contained shall be construed to effect any duty now payable on inventories of personal estate.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 8 repealed in relation to deaths occurring after 13. 4. 1975 and, so far as regards certain duties in relation to any death, by Finance Act 1975 (c. 7, SIF 99:3), ss. 52(2), 59, Sch. 13 Pt. I, note (with a saving in s. 52(3) in relation to repayment or allowance in respect of certain sums paid before 13. 3. 1975 on account)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Vict/38-39/41/section/8",
    "retrieved_at": "2026-10-29T12:48:30.339726+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."
}