| Royal Commonwealth Society - 1894 - 620 oldal
...an estate duty is to be imposed in the case of every person dying after the commencement of the Act, upon the principal value of all property, real or personal, settled or not settled, which passes on the death of such person, and at the graduated rates prescribed in section 14. By section 2 the expression... | |
| Royal Colonial Institute (Great Britain) - 1894 - 576 oldal
...an estate duty is to be imposed in the case of every person dying after the commencement of the Act, upon the principal value of all property, real or personal, settled or not settled, which passes on the death of such person, and at the graduated rates prescribed in section 14. By section 2 the expression... | |
| Royal Colonial Institute (Great Britain), Royal Empire Society (Great Britain) - 1894 - 574 oldal
...an estate duty is to be imposed in the case of every person dying after the commencement of the Act, upon the principal value of all property, real or personal, settled or not settled, which passes on the death of such person, and at the graduated rates prescribed in section 14. By section 2 the expression... | |
| Great Britain. Parliament - 1894 - 1052 oldal
...of every person dying on or after the first day of June, one thousand eight hundred and ninety-four, upon the principal value of all property, real or personal, settled or not settled, which passes, or is to be deemed to pass on or with reference to his death, a Duty at the graduated rates following... | |
| 1904 - 768 oldal
...shares cannot actually be brought into the open market. The Finance Act provides for the payment of duty upon the principal value of all property, real or personal, settled or not settled, which passes upon the death of an individual (section ] ). Sections 1 and 5 expressly provide for the raising of... | |
| Joshua Williams, Thomas Cyprian Williams - 1894 - 720 oldal
...1894 (stat. 67 & 58 Viet. c. 80, s. 1 and First Schedule), a new duty, called Estate Duty, is charged upon the principal value of all property, real or personal, settled or not settled, which ]>asses on the death of any person dying after the 1st of August. 1894 ; and property chargeable with... | |
| Herbert Arthur Dickins - 1896 - 132 oldal
...of the Finance Act, 1894, the estate duty chargeable thereunder is expressed to be levied and paid upon the principal value of " all property, real or...personal, settled or not settled, which passes on the death " of every person dying after the commencement of the Act. Again, by sect. 5 (a), a further... | |
| Albert Venn Dicey - 1896 - 972 oldal
...another, but which is not charged with legacy duty. 10 (3) Estate Duty. — This is a duty chargeable on the principal value of all property, real or personal, settled or not settled, or, in other words, on all immovable or movable property which passes on the death of any person dying... | |
| Royal Colonial Institute (Great Britain), Royal Empire Society (Great Britain) - 1897 - 522 oldal
...expressly provided, be levied and paid, upon the principal value ascertained as hereinafter provided of all property, real or personal, settled or not settled, which passes on the death of such person a duty, called " estate duty," at the graduated rates hereinafter mentioned,... | |
| William Howland Jackson, Thorold Gosset - 1898 - 518 oldal
...succession duty is transferred to the purchasemoney (a). (ii) Estate Duty and Settlement Estate Duty. All property, real or personal, settled or not settled, which passes on the death of every person dying on or after the 2nd August, 1896, is liable to a duty called "estate... | |
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