{
  "url": "https://openlegislation.uk/probate-and-legacy-duties-act-1808",
  "json_url": "https://openlegislation.uk/probate-and-legacy-duties-act-1808.json",
  "id": "ukpga/Geo3/48/149",
  "title": "Probate and Legacy Duties Act 1808",
  "short_title": "Probate and Legacy Duties Act 1808",
  "long_title": "An Act for repealing the Stamp Duties on Deeds, Law Proceedings, and other written or printed Instruments, and the Duties on Legacies and Successions to Personal Estate upon Intestacies now payable in Great Britain, and for granting new Duties in lieu thereof.",
  "citation": "48 Geo. 3 c. 149",
  "type": "ukpga",
  "year": "Geo3/48",
  "number": "149",
  "version": "current",
  "date": "1808-07-02",
  "revised": true,
  "valid_from": "2004-11-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
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      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/probate-and-legacy-duties-act-1808/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/134.",
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      "number": "1—34",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/probate-and-legacy-duties-act-1808/section-134.",
      "extent": null,
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    },
    {
      "path": "section/3537.",
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      "number": "35—37",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/probate-and-legacy-duties-act-1808/section-3537.",
      "extent": null,
      "status": "repealed",
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    },
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      "path": "section/38",
      "kind": "section",
      "number": "38",
      "heading": "Executors and others intromitting with the effects in Scotland, of any person dying after the 10th Oct. 1808, to exhibit an inventory thereof, in the commissary court there, duly stamped; and an additional inventory, on discovering other effects. Penalty for neglect.",
      "url": "https://openlegislation.uk/probate-and-legacy-duties-act-1808/section-38",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
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      "path": "section/39",
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      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/probate-and-legacy-duties-act-1808/section-39",
      "extent": null,
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    },
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      "path": "section/40",
      "kind": "section",
      "number": "40",
      "heading": "†Additional inventories to specify the amount of the effects in former inventories, and the stamp duty to be according to the total of both; and the duty on the former to be repaid.",
      "url": "https://openlegislation.uk/probate-and-legacy-duties-act-1808/section-40",
      "extent": null,
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      "parent": null
    },
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      "path": "section/41",
      "kind": "section",
      "number": "41",
      "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
      "url": "https://openlegislation.uk/probate-and-legacy-duties-act-1808/section-41",
      "extent": null,
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    },
    {
      "path": "section/42",
      "kind": "section",
      "number": "42",
      "heading": "Confirmations of testaments not to be granted for effects not included in such inventory. Executors not to recover effects unless so included.",
      "url": "https://openlegislation.uk/probate-and-legacy-duties-act-1808/section-42",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/probate-and-legacy-duties-act-1808/section-43",
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      "url": "https://openlegislation.uk/probate-and-legacy-duties-act-1808/section-4647.",
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      "url": "https://openlegislation.uk/probate-and-legacy-duties-act-1808/section-4849.",
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    },
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Geo3/48/149",
    "retrieved_at": "2026-10-29T14:27:55.962394+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."
}