| SCHEDULE, PART III. | Duty. | |||
| LEGACIES and SUCCESSIONS-continued. | £ | s. | d. | |
Deceased, Duty at and after the Rate of One Pound per Centum on the Amount or Value thereof |
per Cent. | |||
| 1 | 0 | 0 | ||
Where any such Legacy, or Residue, or any Share of such Residue, shall have been given or have devolved to or for the Benefit of a Brother or Sister of the Deceased, or any Descendant of a Brother or Sister of the Deceased, a Duty at and after the Rate of Two Pounds and Ten Shillings per Centum on the Deceased, a Amount or Value thereof |
per Cent. | |||
| 2 | 10 | 0 | ||
Where any such Legacy, or Residue, or any Share of such Residue, shall have been given or have devolved to or for the Benefit of a Brother or Sister of the Father or Mother of the Deceased, or any Descendant of a Brother or Sister of the Father or Mother of the Deceased, a Duty at and after the Rate of Four Pounds per Centum on the Amount or Value thereof |
per Cent. | |||
| 4 | 0 | 0 | ||
Where any such Legacy, or Residue, or any Share of such Residue, shall have been given or have devolved to or for the Benefit of a Brother or Sister of a Grandfather or Grandmother of the Deceased, or any Descendant of a Brother or Sister of a Grandfather or Grandmother of the Deceased, a Duty at and after the Rate of Five Pounds per Centum on the Amount or Value thereof |
per Cent. | |||
| 5 | 0 | 0 | ||
And where any such Legacy, or Residue, or any Share of such Residue, shall have been given or have devolved to or for the Benefit of any Person in any other Degree of collateral Consanguinity to the Deceased than is above described, or to or for the Benefit of any Stranger in Blood to the Deceased, a Duty at and after the Rate of Ten Pounds per Centum on the Amount or Value thereof And all Gifts of Annuities, or by way of Annuity, or of any other partial Benefit or Interest, out of any such Estate or Effects as aforesaid, shall be deemed Legacies within the Intent and Meaning of this Schedule. |
per Cent. | |||
| 10 | 0 | 0 | ||
Exemptions. |
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Legacies, and Residues, or Shares of Residue, of any such Estate or Effects as aforesaid, given or devolving to or for the Benefit of the Husband or Wife of the Deceased, or to or for the Benefit of any of the Royal Family. |
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And all Legacies which were exempted from Duty by the Act passed in the 39th Year of His Majesty's Reign, c. 73., for exempting certain specfic Legacies given to Bodies Corporate or other publick Bodies, from the Payment of Duty. |
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London: Printed by George E. Eyre and Andrew Spottiswoode,
Printers to the Queen's most Excellent Majesty. 1841.
