---
title: "Customs and Inland Revenue Act 1881"
id: 1af4d31d-4296-43f1-8bc9-5e77ffdd719f
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: statute
in_force: true
publisher_url: https://www.legislation.gov.uk/ukpga/Vict/44-45/12
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/1af4d31d-4296-43f1-8bc9-5e77ffdd719f
language: en
in_force_from: 1991-02-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/ukpga/Vict/44-45/12/data.xml
read_on: 2026-11-09
sha256: 6ce773b7578a73a863dff4d0fb344c296fa75788ad72fd674eb819499a53a03c
provisions: 21
---

# Customs and Inland Revenue Act 1881

## Title and introductory text {#prelims}

Customs and Inland Revenue Act 1881
1881 c. 12
An Act to grant certain Duties of Customs and Inland Revenue, to alter other Duties, and to amend the Laws relating to Customs and Inland Revenue.
[3rd June 1881]

## 1 Short title. {#section-1}

This Act may be cited as the Customs and Inland Revenue Act, 1881.

## 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-2}



## 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-3}



## 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-4}



## 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-56.}



## 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-7}



## 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-815.}



## 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-16}



## 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-1718.}



## 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-1922.}



## 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-2324.}



## 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-25}



## 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-2633.}



## 34 Provision as to inventories where gross value of estate does not exceed 300l. {#section-34}

(1) The Intestates Widows and Children (Scotland) Act, 1875, and the Small Testate Estate (Scotland) Act, 1876, as amended by the Sheriffs Court (Scotland) Act, 1876 and the Small Estates (Representation) Act, 1961, shall be extended so as to apply . . . , whoever may be the applicant for representation, and wheresoever the deceased may have been domiciled at the time of death, . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-3536.}



## 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-3740.}



## 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-4143.}



## 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-4447.}



## 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-48}



## SCHEDULE {#schedule}

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .