Local Taxation (Customs and Excise) Act, 1890

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Definitions.

51 & 52 Vict. c. 60.

6. In this Act, unless the context otherwise requires:—

The expressions “burgh,” “. . . . ,” and “police commissioner,” have respectively the same meaning as in the Local Government (Scotland) Act, 1889.

The expression “local taxation probate duty” means the moiety of probate duties which under section twenty-one of the Local Government Act, 1888, and section twenty-one of the Local Government (Scotland) Act, 1889, and section three of the Probate Duties (Scotland and Ireland) Act, 1888,[¹] is directed to be paid to the several local taxation accounts in England, Scotland, and Ireland respectively.

The expression “central authority” means as respects England the Local Government Board; as respects Scotland, the Secretary for Scotland; and as respects Ireland, the Lord Lieutenant.

[¹ This Act is rep. as to S. by 52 & 53 Vict. c. 50, s. 19 (5).]