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STATUTE LAW (REPEALS) BILL - Law Commission

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which shall be exhibited and recorded in Scotland, under the provisions of any<br />

Act of Parliament, shall, together with the oath or affirmation relating thereto, be<br />

transmitted by the commissary clerks or the sheriff clerks to the Registrar, Capital<br />

Taxes Office at Edinburgh; and all enactments relating to any such inventories<br />

shall be read as if the officer to or with whom inventories are thereby directed to<br />

be transmitted or lodged were the Registrar, Capital Taxes Office at Edinburgh.<br />

4. The effect of section 12 is to-<br />

(a) empower the transmission to the Capital Taxes Office in Edinburgh of<br />

inventories of the personal or movable estate of deceased persons by<br />

commissary clerks or sheriff clerks; and<br />

(b) construe earlier documents.<br />

5. Clearly the 1877 Act can today have effect only in Scotland. HM Revenue and<br />

Customs in Edinburgh have confirmed that section 12 is still required. Accordingly the<br />

repeal of the whole Act is proposed except, because of section 12, in relation to<br />

Scotland.<br />

Extent<br />

6. The 1877 Act originally extended throughout the United Kingdom but today has<br />

effect only in Scotland.<br />

Consultation<br />

7. HM Treasury, HM Revenue and Customs (including the Capital Taxes Office in<br />

Edinburgh) and the relevant authorities in Wales, Scotland and Northern Ireland have<br />

been consulted about this repeal proposal.<br />

(32-195-104) <strong>LAW</strong>/005/006/06<br />

01 February 2008<br />

490

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