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Legacy Duty Act 1797

As Enacted Cited in Related
Year1797
Anno Regni GEORGII III. tricesimo septimo. An Act to explain and amend an Act, passed in the thirty-sixth Year of His Majesty's Reign, intituled,An Act for repealing certain Duties on Legacies, and Shares of Personal Estate, and for granting other Duties thereon, in certain Cases.—

(37 Geo. 3) C A P. CXXXV.

[20th July 1797]

'WHEREAS by an Act, passed in the thirty-sixth Year of his present Majesty's Reign, intituled, ; it is enacted, that where, by reason of the Infancy, or Absence beyond the Seas, of any Person entitled to any Legacy, or to the Residue of any Personal Estate, or any Part thereof, chargeable with Duty by virtue of the said Act, the Person or Persons having or taking the Burthen of any Will or Testamentary Instrument, or the Administration of such Personal Estate, cannot pay such Legacy, or some Part thereof, although he, she, or they may have Effects for that Purpose, or cannot pay such Residue, or some Part thereof, although he, she, or they may have the same, or some Part thereof, in his, her, or their Hands; it shall be lawful for such Person or Persons to pay such Legacy or Residue, or any Part or Parts thereof, respectively, or any Sum or Sums of Money on account thereof, after deducting the Duty chargeable thereon, into the Bank ofEngland , with the Privity of the Accountant General of the...

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