Finance Act, 1934
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Amendment of section 1 of Probate Duty Act, 1861. |
33.—(1) Section 1 of the Probate Duty Act, 1861 , shall be construed and have effect as if the words “where there shall be no notice of disputing the liability to such assessment” now contained therein were omitted therefrom. | |
(2) The provisions of the said section 1 of the Probate Duty Act, 1861 (as amended by this section), relating to the recovery of assessed succession duty shall apply to the recovery of assessed legacy duty, and the provisions of the said section 1 (as so amended) extending proceedings for delivery of accounts under the Legacy Duty Acts to the payment of the duty shall apply to and effect a similar extension of proceedings for delivery of accounts under the Succession Duty Act, 1853 . | ||
(3) As from the passing of this Act, this section shall be deemed to be part of the existing law and practice mentioned in sub-section (1) of section 8 of the Finance Act, 1894 , and the said sub-section shall be construed and have effect and this section shall apply accordingly. |