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Ï04 ADVANCED ACCOUNTING. deceased. * Where the Deceased died on or after the Qth April igoo, the duty is chai'geable upon the exact net principal value of the Estate, both as regards •rate and amount i/ diciy. Where the Deceased died on or after the ist July 1896, but before the gth April igoo, the net principal value of the Estate should be decreased tc an even multiple of ;£ioo, except that where the net value exceeds ;/^ioo, and does not exceed ;É^20o, the duty is £1. Where the Deceased died after the ist August 1894, but before the ist July i8y6, the net principal value ot the Estate should be increased to an even multiple of £10. See Clause 72 of the Form A—2 for more detailed information. The values, so m/jHsicrf, where necessary, should be written in the spaces proviiied {XI/. and XXI.) below the true values (XIII. and XX.), and the rate of duty, and amount of duty and interest, should be computed upon the adjusted values, and not upon the true values. Real property directed to be sold at or after the Deceased's duath, whether actually sold or not, is to be treated as REAL property. * * If the property, the subject of the Interest in Expectancy, forms an " E s t a t e by itself," or is 'Settled Property" liable to limited aggregation, and is chargeable at the srtm£ or a/nV/(C''rate of Estate duty than the fully aggregated " o n e estate," deduct at No. XVII. the i>.'hole value of the Interest in Expectancy. But if the " Estate by itself" or "Settled Property," liable to limited aggregation, is chargeable at a lower rate, then deduct only so much of the value of the Interest as represents that lower rate. Thus, it the " E s t a t e by itself," or "Settled Property" liable to limited aggregation, is chargeable at 2 per cent., aud the ƒ»//_>• aggregated " one estate " at 3 per cent., deduct twothirds, and if the rales are 3 per cent, and 7 per cent, respectively, deduct threesevenths, and so on. If payment of the duty which still remains to be paid is elected to be deferred until the interest falls into possession, then deduct the remaining part of the value (in the above examples, onethird and foursevenths respectively) at No. XIX. I If at the time of the delivery of this affidavit not more than 12 months has expired since the date of the Deceased's death, carry out the whole duty, or ith or .^.^th of it, according as the duty is to be paid in one sum, or by yearly or by halfyearly instalments. No interest is chargeable. g Where at the time of the delivery of this affidavit ï»07£ i/zfln 12 months has expired since the date of the Deceased's death, the duty on the Real property, whether it is paid in one sum, or by instalments, is chargeable with interest. The interest is chargeable upon the 2<jhole unpaid duty, from 12 months after the Deceased's death, up to the date of payment of the duty or of an instalment thereof, although part only of the duty may be overdue. See Clause 62 of the Form A—2. Where the duty is elected to be paid by instalments, and payment is not made on a date when an instalment becomes payable, the interest upon the whole duty is to be calculated up to the date when the last overdue instalment was payable, and interest from that date is to be calculated upon the overdue instalments. NoTK. — T h e totaU amount paid on each " E s t a t e by itself," or " S e t t l e d Property " liable to limited aggregation, or property liable to full aggregation, and the rate should be sepa rately shown. (Annex a schedule if the space is insufficient.) P A R T III.—Total of P a r t s I. and II, of Summary. Part I.—Total duty and interest Total duty and interest (Personal) . (Real) Total duly and interest paid on this Affidavit R E C E I P T FOR DUTY AND I N T E R E S T. Here slate the name and full] address of the person who [• ' pays the duty. ) . A. G. Comptrolled and Registered for for AccountantGeneral of Inland Revenue. ^IvcciVCi* the. the sum of Estate Duty and Interest thereon. .day of , lyo , Pounds, .shillings and. pence, for for Commissioners of Inland Revenue. This receipt does not imply that the amount of duty is not subject to rectification. For use at Chief Office. These stamps do not imply that the Rates ol duty are not subject to rectification.
Beschrijving voorwerp
Titel  Advanced accounting 
Auteur  Dicksee, Lawrence Robert 
Jaartal  1903 
Collectienaam  NIVRA Limperg, UBVU gedigitaliseerd 
PPN  34448369X 
Toegangsgegevens (URL)  http://imagebase.ubvu.vu.nl/getobj.php?ppn=34448369X 
Signatuur origineel  LIMPERG295 
Evaluatie 
Beschrijving
Titel  LIMPERG295_00116 
Transcript 
Ï04 ADVANCED ACCOUNTING.
deceased.
* Where the Deceased died on or after the Qth April igoo, the duty is chai'geable upon the exact net principal value of the Estate, both as regards
•rate and amount i/ diciy.
Where the Deceased died on or after the ist July 1896, but before the gth April igoo, the net principal value of the Estate should be decreased tc
an even multiple of ;£ioo, except that where the net value exceeds ;/^ioo, and does not exceed ;É^20o, the duty is £1.
Where the Deceased died after the ist August 1894, but before the ist July i8y6, the net principal value ot the Estate should be increased to an
even multiple of £10.
See Clause 72 of the Form A—2 for more detailed information.
The values, so m/jHsicrf, where necessary, should be written in the spaces proviiied {XI/. and XXI.) below the true values (XIII. and XX.),
and the rate of duty, and amount of duty and interest, should be computed upon the adjusted values, and not upon the true values.
Real property directed to be sold at or after the Deceased's duath, whether actually sold or not, is to be treated as REAL property.
* * If the property, the subject of the Interest in Expectancy, forms an " E s t a t e by itself," or is 'Settled Property" liable to limited
aggregation, and is chargeable at the srtm£ or a/nV/(C''rate of Estate duty than the fully aggregated " o n e estate," deduct at No. XVII. the i>.'hole
value of the Interest in Expectancy. But if the " Estate by itself" or "Settled Property," liable to limited aggregation, is chargeable at a lower
rate, then deduct only so much of the value of the Interest as represents that lower rate. Thus, it the " E s t a t e by itself," or "Settled Property"
liable to limited aggregation, is chargeable at 2 per cent., aud the ƒ»//_>• aggregated " one estate " at 3 per cent., deduct twothirds, and if the rales
are 3 per cent, and 7 per cent, respectively, deduct threesevenths, and so on. If payment of the duty which still remains to be paid is elected to be
deferred until the interest falls into possession, then deduct the remaining part of the value (in the above examples, onethird and foursevenths
respectively) at No. XIX.
I If at the time of the delivery of this affidavit not more than 12 months has expired since the date of the Deceased's death, carry out the whole
duty, or ith or .^.^th of it, according as the duty is to be paid in one sum, or by yearly or by halfyearly instalments. No interest is chargeable.
g Where at the time of the delivery of this affidavit ï»07£ i/zfln 12 months has expired since the date of the Deceased's death, the duty on the
Real property, whether it is paid in one sum, or by instalments, is chargeable with interest. The interest is chargeable upon the 2 
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