 (b) 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 of such interest." This sub-section in my judgment covers the case of the life...  The Law Reports. Queen's Bench Division - Seite 3731898Vollansicht - Über dieses Buch
 | 1917 - 392 Seiten
...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 Seiten
...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...accrues or arises by the cesser of such interest." The effect of that enactment seems to me plainly to be that for the purposes of the Act property which... | |
 | Joshua Williams, Thomas Cyprian Williams - 1894 - 720 Seiten
...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 Seiten
...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.... | |
 | Royal Colonial Institute (Great Britain), Royal Empire Society (Great Britain) - 1897 - 522 Seiten
...to say: 1 (a) Property of which the deceased was at the time of his death competent to dispose ; (6) Property in which the deceased, or any other person,...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 Seiten
...say : l (a) Property of which the deceased was at the time of his death competent to dispose ; (6) Property in which the deceased, or any other person,...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... | |
 | Henry Seaborne, William Arnold Jolly - 1897 - 406 Seiten
...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 Seiten
...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... | |
 | 1898 - 818 Seiten
...was at the time of his death competent to dispose." There is no difficulty about that. Then (6) is " Property in which the deceased or any other person...accrues or arises by the cesser of such interest." Now, that obviously includes not merely property in which the deceased alone had an interest, but property... | |
 | William Howland Jackson, Thorold Gosset - 1898 - 518 Seiten
...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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