United Kingdom Yearbook - 1894-1908_No56_ocr

32
~NLAND REVENUE DUTIES.
No. 1-2.-STATE~rENT showing the RATES of the PmNOIPAT, INr,AND
ltEVENUE DUTIES in operation on the lst July, 190D.
(Excl'll-Sive of Fee and l)atent Sta,rnps, &c.).
------------ ------------- ---------·- ---- ------------ -- -------·
ltATF.S 01'
DUTY.
ESTATE, &c., DUTIES:-
t Estate Duty. On· principal valuo of all lll'operty
passing on death occurripg afte1· Ist August, 18!14 :-
£ i.
Bstntcs exceeding 100 In vnluo but not 500
500
1,000
10,000
25,0()\)
50,000
75,000
100,000
150,000
250,000
500,000
750,000
1,000,000
1,500,000
2,000,000
2,500,000
1,000
10,000
25,000
50,000
75,000
i90,ooo
15(1,uOO
250,QOO
500,000
750,COO
1;000,000
Per .:cut.
Percent.
1,5,00,000
" { ., on 0110 million
,, on the rcmnl.ndcr
Per cent.
2,000,000 { 11 on ono million.
· ,, on the remainder
Per ceut.
2,500.000
{
,, on 0110 mlllion.
,, on the rcmalnd111·
rcr cent.
,, 3,000,000
{
,,on one mllllon.
,,on theremalnder
Per cent.
3,000,000
•{
., on one million.
11 on the remainder
Settlement Estate Duty. On principal vnlue of 11cttlc1l} l' t
1iropcrty pnsslng on clcath • • • • • • er con •
('l'llls duty Is levied In ndclltlon to the Estate Duty) • ·
Small estates. not exceeding 300Z. gross value pay a fixed duty of 30s.,
and IC above 300Z gross, but ·not exceeding 500Z. gross n llxecl duty
or 5011.
Pro1>er~y rnnl nnd Ilersonnl (exclusive or J>l'Opertr. settled o~horwlso.thnn
b\' tho decensecl's will), not exceeding 1,000 • and suhjoct to Estnte
Duty, ~s exempt from Scttloinent Estnte Duty nnd nlso from Legncy
nml Succession Duty.
£, s.