Succession Duty Act, 1853

Duties to be deemed stamp duties, and to be under the management of the Commissioners of Inland Revenue.

12 & 13 Vict. c. 1.

9. The duties herein-after imposed shall be considered as stamp duties, and shall be under the care and management of the Commissioners of Inland Revenue, herein-after called “The Commissioners”; who, by themselves and their officers, shall have the same powers and authorities for the collection, recovery, and management thereof, as are by an Act passed in the session holden in the twelfth and thirteenth years of the reign of her present Majesty, chapter one, or by any other Act or Acts, vested in them for the collection, recovery, and management of any stamp duties; and shall provide proper stamps for denoting the rate per centum of the duties payable under this Act; and shall have all other powers and authorities requisite for carrying this Act into execution.