Probate Duties (Scotland and Ireland) Act 1888

JurisdictionUK Non-devolved
Citation1888 c. 60


Probate Duties (Scotland and Ireland) Act, 1888

(51 & 52 Vict.) CHAPTER 60.

An Act for assigning to Scotland and Ireland respectively certain shares of the Probate Duties; and for providing for the application of such shares.

[24th December 1888]

Whereas it has been determined by Parliament to grant in relief of local taxation the following portions of the proceeds of the sums collected in respect of the probate duties; namely,

a .) During the financial year ending the thirty-first of March one thousand eight hundred and eighty-nine, one-third of the said proceeds; and
b .) During every subsequent financial year, one half of the said proceeds

(which portions of the said proceeds are in this Act referred to as the probate duty grant):

And whereas four-fifth parts of the probate duty grant are by the Local Government Act, 1888, directed to be ascertained in manner provided by regulations prescribed by the Treasury, and to be paid into the Bank of England to the Local Taxation account, and distributed among certain local authorities in relief of local taxation in England:

And whereas it is expedient to provide for the assignment to Scotland and Ireland of their respective shares of the remaining one-fifth part of the probate duty grant, and for the application of such shares in relief of local taxation in Scotland and Ireland respectively:

Be it therefore enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:

S-1 Assignment of share of probate duty grant to Scotland and Ireland.

1 Assignment of share of probate duty grant to Scotland and Ireland.

1. The Commissioners of Inland Revenue shall from time to time, in such manner and under such regulations as the Treasury from time to time make, pay in every financial year—

a ) to such account as is fixed by the regulations (in this Act referred to as the Local Taxation (Scotland) Account) such sum as may be ascertained in manner provided by the said regulations, to be eleven hundredth parts of the probate duty grant; and
b ) to such account as is fixed by the regulations (in this Act referred to as the Local Taxation (Ireland) Account), such sum as may be ascertained in manner provided by the said regulations, to be nine hundredth parts of the probate duty grant
S-2 Distribution in Scotland of share of probate duty grant.

2 Distribution in Scotland of share of probate duty grant.

(1)2.—(1.) All sums paid in respect of the probate duty grant to the Local Taxation (Scotland) Account shall be distributed by the Secretary for Scotland among the local authorities for Scotland as follows; that is to say:—

(A.) In the financial year ending the thirty-first day of March next after the passing of this Act the same shall be distributed—

(i.) in paying a sum of thirty thousand pounds for the relief of local taxation in the Highlands and Islands of Scotland in such proportions and manner as may be from time to time...

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