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Other branches of the law
of the Finance Act 1969
23 other sections not shown
12 Statutes 21 Digest Repl A's death accountable party annuity apply assets attract duty beneficial interest beneficiary bona fide purchase Britain capital gains tax ceased chargeable competent to dispose consideration date of death debt deceased was entitled deceased's death deduction discretion discretionary trust disposition donor dutiable eligible to benefit entire exclusion estate duty purposes estate rate executor exempt from aggregation exemption from duty exemption from estate exercised favour fee simple Finance Act foreign property free estate gift inter vivos husband Inland Revenue Commissioners interest in expectancy interest in possession intestacy joint tenant L. J. Ch land lease legacy levied liability Lord Advocate market value material period option paid payment personal property personal representatives premiums proper law property comprised property passing proportion provisions rate of duty relevant period relief remainder remainderman residuary estate Sched settled property settlement passes settlor seven shares succession duty surviving spouse treated valuation wife