| Estate duty imposed |
5. Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled or not settled which passes on the death of any person a duty, called estate duty, at the following rates:
[16/74; 12/78; 10/80; 14/84; 27/96] |
| Estate duty imposed |
5. Except as expressly provided in this Act, there shall be levied and paid upon the principal value, ascertained as provided in this Act, of all property settled or not settled which passes on the death of any person a duty, called estate duty, at the following rates:
[UK Finance 1894, s. 1] |