 property in which the deceased, or any other person, had an interest ceasing on the death of the deceased, to the extent to which a benefit accrues or arises by the cesser of such interest." Section 7 (7) of the Act provides  The Scots Law Times - Page 1681917Full view - About this book
 | Law reports, digests, etc - 1901 - 1012 pages
...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...accrues or arises by the cesser of such interest." t Montague Lush, for the petitioners. As the personalty has paid probate duty, it is admittedly only... | |
 | Law reports, digests, etc - 1898 - 988 pages
...was at the time of his death competent to dispose " (this does not embrace the present case)'; " (b) Property in which the deceased or any other person...accrues or arises by the cesser of such interest." This sub-section in my judgment covers the case of the life estate of the second Earl which ceased... | |
 | Law reports, digests, etc - 1899 - 772 pages
...the property at that date. By s. 2, sub-s. 1 (6), of the Act of 1894, estate duty is made payable on property in which the deceased or any other person had an interest ceasing at the death of the deceased to the extent to which a benefit accrues or arises by the cesser of such... | |
 | Joshua Williams, Thomas Cyprian Williams - Conveyancing - 1894 - 720 pages
...of which the deceased was at the time of his death competent to dispose (see sect. 22 (2)); (6> v. property in which the deceased or any other person had an interest censing on the death of the deceased, to the extent to which a benefit accrues or arises by the cesser... | |
 | Joshua Williams, Thomas Cyprian Williams - Conveyancing - 1896 - 786 pages
...is leviable in the event of a death after the 1st of August, 1894, upon the principal value of any property in which the deceased or any other person...deceased, to the extent to which a benefit accrues (0 Stat. 16 & 17 Viet. c. 51, s. 2; see Wilcox v. Smith, 4 Drew. 40; A.-G. v. Hiddlcton, 3 H. & N.... | |
 | Law reports, digests, etc - 1897 - 604 pages
...that part of the Act. By 8. 2, sub-s. 1 (6), property passing on the death of the deceased includes "property in which the deceased or any other person...accrues or arises by the cesser of such interest." The tenant for life of certain property comprised in a marriage settle:nent with a power of appointment... | |
 | Royal Colonial Institute (Great Britain), Royal Empire Society (Great Britain) - Colonies - 1897 - 522 pages
...to say: 1 (a) Property of which the deceased was at the time of his death competent to dispose ; (6) Property in which the deceased, or any other person,...accrues, or arises by the cesser of such interest. I. It is a little doubtful whether, under these sections, real property, situate abroad, must be included... | |
 | Royal Commonwealth Society - Colonies - 1897 - 524 pages
...say : l (a) Property of which the deceased was at the time of his death competent to dispose ; (6) Property in which the deceased, or any other person,...accrues, or arises by the cesser of such interest. I. It is a little doubtful whether, under these sections, real property, situate abroad, must be included... | |
 | Henry Seaborne, William Arnold Jolly - Real property - 1897 - 406 pages
...categories (/) :— I. Property of which the deceased was at the time of his death competent to dispose; II. Property in which the deceased or any other person...had an interest ceasing on the death of the deceased ; III. Property which would be liable to account duty, if the statutory provisions relating to account... | |
 | Royal Colonial Institute (Great Britain) - Colonies - 1897 - 524 pages
...Property in which the y other person, had an interest, ceasing on the death of the afc^^» u ^«, .« vhe extent to which a benefit accrues, or arises by the cesser of such interest. I. It is a little doubtful whether, under these sections, real property, situate abroad, must be included... | |
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