Stamp Act · s 69

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s 69Estate duty

(1)

In the case of every person dying after the commencement of this Act and before 15th December 1988 there shall, in the cases set out in

Article 1 of Schedule 1, be levied and paid upon the principal value ascertained as hereinafter provided of all property which passes on the death of such person, a stamp duty called “estate duty” at the graduated rates mentioned in that Article.

(2)

In the case of every person dying on or after 15th December 1988, there shall, in the cases set out in Article 1A of

Stamp 48

Schedule 1, be levied and paid upon the principal value ascertained as hereinafter provided of all property which passes on the death of such person estate duty at the rate mentioned in that Article.