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Conditions to be observed where fund exceeds 80l.
Nomination or payment under this Act not to affect the liability to probate duty.
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10.[1]
For the prevention of frauds on the revenue it is enacted as follows:
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(1.) If the total sum with respect to which a nomination may be made under this Act by any person, or standing to the credit of any person in any society at his death exceeds, after deduction of any moneys payable under the registered or certified rules of such society or otherwise for the purpose of defraying the funeral expenses of such member the sum of eighty pounds sterling, the directors shall before making any payment to a nominee or otherwise under this Act require production of a duly stamped receipt for the succession or legacy duty payable thereon, or a letter, or a certificate from the Commissioners of Inland Revenue stating that none such is payable; such receipt or certificate shall be given by the said Commissioners upon payment of duty, or satisfactory proof of no duty being payable, as the case may be.
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(2.) If, elsewhere than in Scotland, the total personal property, or in Scotland the whole moveable estate, of any person entitled to make a nomination under this Act or the Acts hereby amended exceeds one hundred pounds sterling, any sum paid under this Act without probate or letters of administration shall, notwithstanding such nomination or payment, be liable to probate duty as part of the amount on which such duty is charged, and the directors shall be at liberty before making any such payment to require a statutory declaration by the claimant, or by one of the claimants, that the total personal estate of the deceased, including the sum in question, does not after deduction of debts and funeral expenses exceed the value of one hundred pounds.
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