Legacy Duty Act 1805

JurisdictionUK Non-devolved
Citation1805 c. 28
Anno Regni GEORGE III. Britanniarum Regis, Quadragesimo quinto. An Act for granting to His Majesty additional Stamp Duties inGreat Britain on certain Legacies.

(45 Geo. 3) C A P. XXVIII.

[5th April 1805]

Most Gracious Sovereign,

'WE, Your Majesty's most dutiful and loyal Subjects, the Commons of the United Kingdom ofGreat Britain and Ireland , in Parliament assembled, towards raising the necessary Supplies for defraying Your Majesty's Publick Expences, and making a permanent Addition to the Publick Revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the Duties herein-after mentioned; and do most humbly beseech Your Majesty that it may be enacted;' and be it enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliamentassembled, and by the Authority of the same, That there shall be raised, levied, collected, and paid, throughout the Kingdom ofGreat Britain , upon all Legacies, specisick or pecuniary, or of any other Description, whether the same be charged upon or payable out of any Real or Personal Estate, and upon all Residues or Shares of Personal Estate left by any Will or Testamentary Instrument, or divided by force of the Statute of Distributions, or the Custom of any Province or Place, and upon Monies, or Residues or Shares of Monies, arising from the Sale of Real Estates, by any Will or Testamentary Instrument directed to be sold, the respective Duties following; that is to say,

Uponevery Legacy, specisick or pecuniary, or of any other Description, of the Amount or Value of Twenty Pounds or more, given by any Will or Testamentary Instrument, for the Benefit of any Child, or Descendant of any Child, and charged upon or given out of any Real or Personal Estate, or Monies arising from the Sale of any Real Estate, and upon the clear Residue, and every Part of the clear Residue of the Personal Estate of every Person dying testate or intestate, and upon every Part of the clear Residue devised to any Person or Persons, of any Monies arising, or that may arise, by the Sale of any Real Estate, by any Will or Testamentary Instrument directed to be sold, provided such person shall leave any Personal Estate, or Real Estate or Estates so directed to be sold, of the clear Value of One hundred Pounds or upwards, in the Whole, after deducting Debts, Funeral Expences, and other Charges and Legacies, (if any), the Sum of One Pound for every One hundred Pounds of the Value of any such Legacy or Residue, or Part or Share of Residue, and so after the same Rate for any greater or less Sum:

Uponevery Legacy of the Amount or Value of Twenty Pounds or more, by any Will or Testamentary Instrument charged upon or given out of any Real Estate, or Monies arising from the Sale of any Real Estate directed to be sold, of the clear Value of One hundred Pounds or upwards, and upon such Monies, and the clear Residue, and every Part or Share of the clear Residue of such Monies, after Payment of Debts, Funeral Expences, and other...

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