OpenLegislation

Revenue Act 1884

47 & 48 Vict. c. 62 · Enacted 14 August 1884 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 22 July 2004.

An Act to amend the Law relating to the Customs and Inland Revenue and to the Audit of Public Accounts, and for other purposes connected with the Public Revenue and Expenditure.

[14th August 1884]C1C2X1

Annotations to the whole text

Modifications

C1

Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62), s. 3

C2

This Act is not necessarily in the form in which it has effect in Northern Ireland

Editorial notes

X1

The text of ss. 1, 11 was taken from S.I.F. Group 116:1, 2 (Succession: Administration of Estates, England and Wales, Confirmation, Scotland); the text of ss.1, 14 was taken from S.I.F. group 99:1 (Public Finance and Economic Controls: Government Finance and Accounting) ; provisions omitted from S.I.F. have been dealt with as referred to in other commentary.

Contents

  1. 1Short title.
  2. Part I
  3. 2, 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  4. 4, 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  5. Part II
  6. Amendment of Law Relating to the Inland Revenue
  7. 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  8. 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  9. 8—10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  10. 11Representation in the United Kingdom to constitute the title to assets therein situate.
  11. 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  12. Part III
  13. Miscellaneous
  14. 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  15. 14Amendment of 29 & 30 Vict. c. 39. as to what constitutes vouchers in the case of certain payments out of money granted for army and navy services.

1Short title.

This Act may be cited as the Revenue Act 1884.

2, 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

4, 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

8—10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

11Representation in the United Kingdom to constitute the title to assets therein situate.

Notwithstanding any provision to the contrary contained in any local or private Act of Parliament, the production of a grant of representation from a court in the United Kingdom by probate or letters of administration or confirmation shall be necessary to establish the right to recover or receive any part of the personal estate and effects of any deceased person situated in the United Kingdom.

F1Provided that where a policy of life assurance has been effected with any insurance company by a person who shall die domiciled elsewhere than in the United Kingdom, the production of a grant of representation from a court in the United Kingdom shall not be necessary to establish the right to receive the money payable in respect of such policy.

12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F1

14Amendment of 29 & 30 Vict. c. 39. as to what constitutes vouchers in the case of certain payments out of money granted for army and navy services.C1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1 Where payment out of money granted by Parliament for army services or navy services is made in respect of pay, wages, pensions, gratuities, or allowances to persons who are serving or have served in any of Her Majesty’s naval or military forces, or are, or have been employed in any of Her Majesty’s naval or military establishments, such payments may be made and witnessed in manner for the time being prescribed by regulations approved by the TreasuryF2....

. . . F3

This section shall be construed as part of the Exchequer and Audit Departments Act 1866.