Stamp Act · 2022 Revised Edition · Part · Estate Duties
69. Estate duty
Official textFrom Attorney General's Chambers, unchanged
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.
property
“property” includes movable and immovable property and any estate in any property movable or immovable and any debt and anything in action and any other right or interest in the nature of property whether in possession or not;
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.
Terms defined in this Act
property
Defined · s 2“property” includes movable and immovable property and any estate in any property movable or immovable and any debt and anything in action and any other right or interest in the nature of property whether in possession or not;
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