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Contents

Long Title

Part I PRELIMINARY

Part II ESTATE DUTY

Part III COMPANIES

Part IV AGGREGATION AND VALUE OF PROPERTY

Part V LIABILITY FOR ESTATE DUTY

Part VI COLLECTION OF ESTATE DUTY

Part VII MISCELLANEOUS PROVISIONS

FIRST SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977

SECOND SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979

THIRD SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984

FOURTH SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996

FIFTH SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996

SIXTH SCHEDULE Rates of Interest

SEVENTH SCHEDULE Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977

EIGHTH SCHEDULE Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984

Legislative History

Comparative Table

 
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On 20/05/2013, you requested for the version in force on 20/05/2013 incorporating all amendments published on or before 20/05/2013. The closest version currently available is that of 31/07/2001.
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Appointment of Commissioner, etc.
4.
—(1)  The Minister may, by notification in the Gazette, appoint an officer to carry out the provisions of this Act, to be called the Commissioner of Estate Duties and such number of Deputy Commissioners of Estate Duties as he thinks fit.
(2)  A Deputy Commissioner of Estate Duties shall have all the powers conferred by this Act on the Commissioner.
(3)  The Commissioner shall be responsible for the recovery of all estate duty, interest and penalties payable under the provisions of this Act and shall pay all amounts collected in respect thereof into the Consolidated Fund.
(4)  The Commissioner may, by notification in the Gazette or in writing, authorise any officer to perform or to assist in the performance of any duty imposed or to exercise any power conferred upon the Commissioner by this Act.