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" 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... "
A Digest of the Death Duties [alphabetically Arranged] with Numerous ... - Page 170
by Arthur William Norman - 1911
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British and Foreign State Papers

Great Britain. Foreign Office, Great Britain. Foreign and Commonwealth Office - Great Britain - 1914 - 1186 pages
...on the occasion of the death of any person the property passing on the death comprises settled land in which the deceased or any other person had an interest ceasing on the death of the deceased, then — (a.) If the subject of the settlement at the time of the death is the fee simple of the land,...
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Principles of the Law of Personal Property: Intended for the Use of Students ...

Joshua Williams, Thomas Cyprian Williams - Conveyancing - 1894 - 720 pages
...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...
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Principles of the Law of Real Property: Intended as a First Book for the Use ...

Joshua Williams, Thomas Cyprian Williams - Conveyancing - 1896 - 786 pages
...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....
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Proceedings of the Royal Colonial Institute, Volume 28

Royal Colonial Institute (Great Britain), Royal Empire Society (Great Britain) - Colonies - 1897 - 522 pages
...the death of the deceased shall bo deemed to include the property following, that is to say : ' (o) Property of which the deceased was at the time of...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...
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Seaborne's Concise Manual of the Law Relating to Vendors and Purchasers of ...

Henry Seaborne, William Arnold Jolly - Real property - 1897 - 406 pages
...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...
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Investigation of Title: Being a Practical Treatise and Alphabetical Digest ...

William Howland Jackson, Thorold Gosset - Abstracts of title - 1898 - 518 pages
...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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The Student's Guide to Executorship Accounts

Roger Neale Carter - Executors and administrators - 1899 - 280 pages
...to duty : — (a) Property of which deceased was at the time of his death competent to dispose. (b) Property in which the deceased or any other person...benefit accrues or arises by the cesser of such interest except (practically) property held by him in trust. The value of the cesser of an interest is the capital...
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Prideaux's Precedents in Conveyancing: With Dissertations on Its ..., Volume 2

John Whitcombe - Conveyancing - 1899 - 966 pages
...monsy payable under policy kept up by deceased, 552 property disposable of, by deceased, 551 in which deceased or any other person had an interest ceasing on the death of the deceased, 55 1 passing by survivorship, 551 settled by deceased reserving life interest, 551 certificate of payment...
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Principles and Practice in Matters Of, and Appertaining To, Conveyancing ...

John Indermaur - Conveyancing - 1900 - 634 pages
...this includes: (1) All property of which the deceased was at his death competent to dispose ; (.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 by the cesser of such interest; (3) Any property...
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Seaborne's Vendors and Purchasers: Being a Concise Manual of the Law ...

Henry Seaborne, William Arnold Jolly - Real property - 1901 - 486 pages
...case of general powers of appointment whether such powers are exercised by the deceased or not (o). B Property in which the deceased or any other person...extent to which a benefit accrues or arises by the cessor of such interests" (p). This clause is intended primarily to provide for the case of determinable...
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