Chwilio Deddfwriaeth

Chequers Estate Act 1917

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

3Provisions as to taxes and duties.

(1)So long as Sir Arthur Lee and Lady Lee or the survivor of them continue to retain a beneficial interest in possession in the property settled by the said deed, or any part thereof, the property or such part thereof and Sir Arthur Lee and Lady Lee and the survivor of them in respect thereof shall remain liable to income tax, inhabited house duty, and all other taxes. On Sir Arthur Lee and Lady Lee or the survivor of them ceasing to have any beneficial interest in possession in the said property or any part thereof, the property or such part, and the trustees thereof, and any person having a beneficial interest therein, shall be exempt from all such taxes and from death duties :

Provided that this exemption shall cease to apply to any part of the Chequers Estate which may be sold, and in the event of any part thereof being leased to any person other than the Board of Agriculture and Fisheries, nothing in this section shall exempt the lessee, or any person claiming through him, from liability to any duty or tax in respect of his interest therein.

(2)On the death of Sir Arthur Lee, if Lady Lee has predeceased him, or if Lady Lee survives him and within six months after his death surrenders, or otherwise ceases to retain any interest in, the said property (other than the rights specified in paragraphs (a) and (b) of clause four of the said deed), then, for purposes of death duties the property, other than such rights as aforesaid, shall be deemed not to be property passing on the death of Sir Arthur Lee or Lady Lee.

(3)No stamp duty shall be charged on the said recited deed, or on any deed made thereunder or in accordance therewith.

Yn ôl i’r brig

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