LegalizeFINANCE ACT, 1926
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
39 amending acts · 2003-02-21, Capital Acquisitions Tax Consolidation Act 2003
If any person proves to the satisfaction of the Minister for Local Government and Public Health that he has paid in respect of any vehicle to which this paragraph applies the duty chargeable under this paragraph for any period commencing on or after the 1st day of January, 1927, and that during the whole of the period for which such duty was paid the vehicle was a hackney carriage as defined in section 4 of the Customs and Inland Revenue Act, 1888, and was fitted with a taximeter and was lawfully plying for hire on the public streets or roads as a vehicle so fitted, he shall be entitled to repayment, where such duty was paid for a period of twelve months, of the amount (if any) by which the duty so paid exceeded twelve pounds or, where such duty was paid for a period of less than twelve months, the amount (if any) by which the duty so paid exceeded the proportion of twelve pounds appropriate to such period.
FOURTH SCHEDULE. Scale of Rates of Estate Duty.
| Principal Value of the Estate. | Principal Value of the Estate. | Principal Value of the Estate. | Principal Value of the Estate. | Rate per cent. of duty. |
| £ | £ | |||
| Exceeding | 100 | and not exceeding | 500 | 1 |
| ” | 500 | ” ” ” | 1,000 | 2 |
| ” | 1,000 | ” ” ” | 5,000 | 3 |
| ” | 5,000 | ” ” ” | 10,000 | 4 |
| ” | 10,000 | ” ” ” | 12,500 | 5 |
| ” | 12,500 | ” ” ” | 15,000 | 6 |
| ” | 15,000 | ” ” ” | 18,000 | 7 |
| ” | 18,000 | ” ” ” | 21,000 | 8 |
| ” | 21,000 | ” ” ” | 25,000 | 9 |
| ” | 25,000 | ” ” ” | 30,000 | 10 |
| ” | 30,000 | ” ” ” | 35,000 | 11 |
| ” | 35,000 | ” ” ” | 40,000 | 12 |
| ” | 40,000 | ” ” ” | 45,000 | 13 |
| ” | 45,000 | ” ” ” | 50,000 | 14 |
| ” | 50,000 | ” ” ” | 55,000 | 15 |
| ” | 55,000 | ” ” ” | 65,000 | 16 |
| ” | 65,000 | ” ” ” | 75,000 | 17 |
| ” | 75,000 | ” ” ” | 85,000 | 18 |
| ” | 85,000 | ” ” ” | 100,000 | 19 |
| ” | 100,000 | ” ” ” | 120,000 | 20 |
| ” | 120,000 | ” ” ” | 140,000 | 21 |
| ” | 140,000 | ” ” ” | 170,000 | 22 |
| ” | 170,000 | ” ” ” | 200,000 | 23 |
| ” | 200,000 | ” ” ” | 250,000 | 24 |
| ” | 250,000 | ” ” ” | 325,000 | 25 |
| ” | 325,000 | ” ” ” | 400,000 | 26 |
| ” | 400,000 | ” ” ” | — | 27 |
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