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" enacts—" Property passing on the death of the deceased shall be deemed to include the property following, that is to say . . . (b) property in which the deceased or any other person had an interest ceasing on the death of the deceased, to the extent... "
The Scottish Law Reporter: Continuing Reports ... of Cases Decided in the ... - Σελίδα 383
1914
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The Law Reports. Queen's Bench Division, Τόμος 1

1900 - 880 σελίδες
...shall not be levied in respect of property chargeable with such estate duty." Sect. 2: " (1.) Property passing on the death of the deceased shall be deemed...to include the property following, that is to say :— .... " (c) Property which would be required on the death of the deceased to be included in an...

The Law Reports. Queen's Bench Division, Τόμος 2

1913 - 714 σελίδες
...called ' Estate duty,' at the graduated rates hereinafter mentioned . . . ." Sect. 2 : " (1.) Property passing on the death of the deceased shall be deemed...to include the property following, that is to say :— " (c) Property which would be required on the death of the deceased to be included in an account...

The Law Reports. Queen's Bench Division, Τόμος 1

1904 - 930 σελίδες
...his life settled by his marriage settlement. The material words of the statute are these: " Property passing on the death of the deceased shall be deemed...include the property following— that is to say: Any annuity or other interest purchased or provided by the deceased, either by himself alone or in...

The Law Reports. Queen's Bench Division, Τόμος 2

1899 - 772 σελίδες
...That section is therefore insufficient; but the case is provided for by s. 2, which says that property passing on the death of the deceased shall be deemed to include certain other things. Sect. 1 goes on to provide that the duties mentioned in the first schedule to...

The Law Reports. Queen's Bench Division, Τόμος 2

1901 - 1012 σελίδες
...the property accordingly. By the Finance Act, 1894 (57 & 58 Viet. c. 30), s. 2, sub-s. 1, " Property passing on the death of the deceased shall be deemed to include .... (6) property in which the deceased or any other person had an interest ceasing on the death of...

The Law Reports. Queen's Bench Division, Τόμος 1

1898 - 988 σελίδες
...1881 as amended by s. 11 of the Act of 1889 and (1) By the Finance Act, 1894, s. 2, sob*. 1, "Property passing on the death of the deceased shall be deemed to include" .... " (c) Property which would be required on the death of the deceased to be included in an account...

The Law Reports. Queen's Bench Division, Τόμος 1

1876 - 988 σελίδες
...Duty Act, 1853 (2), and s. 21 of the Customs (1) By the Finance Act, 1894, s. 2, sub-s. 1, " Property passing on the death of the deceased shall be deemed to include. . . ." "(0 Property which would be required on the death of the deceased to be included in an account...

The Scots Law Times, Τόμος 1

1910 - 476 σελίδες
...of the Act shews that it is not well founded. By that section 2 (1) it is provided that—" Property passing on the death of the deceased shall be deemed...to include the property following, that is to say : (6) Property in which the deceased or any other person had an interest ceasing on the death of the...

Proceedings of the Royal Colonial Institute, Τόμος 28

Royal Colonial Institute (Great Britain), Royal Empire Society (Great Britain) - 1897 - 522 σελίδες
...Act shall not be levied in respect of property chargeable with such estate duty. § 2. (1) Property passing on the death of the deceased shall be deemed...to include the property following, that is to say: 1 (a) Property of which the deceased was at the time of his death competent to dispose ; (6) Property...

The Law Reports. Queen's Bench Division, Τόμος 2

1897 - 604 σελίδες
...shall be paid, I do not find any difficulty in dealing with the matter. Sect. 2 says that " property passing on the death of the deceased shall be deemed...to include the property following, that is to say " ; therefore the very language of the Act shews that it is dealing with something wholly different...




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