that property passing on the death of the deceased shall be deemed to include, (6) 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... The Law Reports. Queen's Bench Division - Halaman 511897Tampilan utuh - Tentang buku ini
| 1917 - 392 halaman
...cases in which property is to be deemed to pass. One of these cases (subsection (1) (b)) is that of " property in which the deceased, or any other person,...accrues or arises by the cesser of such interest." Section 7 (7) of the Act provides for the mode of valuation in such a case. It is in the following... | |
| 1910 - 476 halaman
...the next section of the Act shews that it is not well founded. By that section 2 (1) it is provided that—" Property passing on the death of the deceased shall be deemed to include the property following, that is to say : (6) Property in which the deceased or any other person had... | |
| Joshua Williams, Thomas Cyprian Williams - 1894 - 720 halaman
...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 - 1896 - 786 halaman
...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.... | |
| Henry Seaborne, William Arnold Jolly - 1897 - 406 halaman
...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) - 1897 - 524 halaman
...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... | |
| Royal Commonwealth Society - 1897 - 524 halaman
...Act shall not be levied in respect of property chargeable with such estate duty. § 2. (1) Property passing on the death of the deceased shall be deemed to include the property following, that is to say : l (a) Property of which the deceased was at the time of his... | |
| 1898 - 818 halaman
...seu.md earl ceased at hu death and passed to no one. By section 2, sub-section 1, it is however enacted that " property passing on the death of the deceased shall be deemed to include the property following— that is to sty, (a) Property of which the deceased was at the time of his... | |
| William Howland Jackson, Thorold Gosset - 1898 - 518 halaman
...or property of which he could dispose as tenant for life under the Settled Land Act, 1882 (d). (2) Property in which the deceased or any other person had an interest ceasing on his death to the extent to which a benefit accrues or arises by the cessor of such interest, but exclusive... | |
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