---
title: "Customs, Inland Revenue, and Savings Banks Act 1877"
id: 28c9270d-b308-42eb-ade2-a98c91a2ce4b
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: statute
in_force: true
publisher_url: https://www.legislation.gov.uk/ukpga/Vict/40-41/13
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/28c9270d-b308-42eb-ade2-a98c91a2ce4b
language: en
in_force_from: 2008-07-21
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/ukpga/Vict/40-41/13/data.xml
read_on: 2026-11-09
sha256: 04230d609439c9e61cc86b44525c8dad4d7bb5515ca41d27081a684f3c593e32
provisions: 17
---

# Customs, Inland Revenue, and Savings Banks Act 1877

## Title and introductory text {#prelims}

Customs, Inland Revenue, and Savings Banks Act 1877
1877 c. 13
An Act to grant certain Duties of Customs and Inland Revenue, and to amend the Laws relating to Customs, Inland Revenue, and Savings Banks.
[11th June 1877]

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

This Act may be cited as the Customs, Inland Revenue, and Savings Banks Act 1877.

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



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



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



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



## 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-69.}



## 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-10}



## 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-11}



## 12 Transmission and custody of inventories in Scotland. {#section-12}

To the extent that the Registrar, Capital Taxes Office at Edinburgh may require, inventories of the personal or movable estate and effects of deceased persons which shall be exhibited and recorded in Scotland, under the provisions of any Act of Parliament, shall, together with the oath or affirmation relating thereto, be transmitted by the commissary clerks or the sheriff clerks . . . to the Registrar, Capital Taxes Office at Edinburgh . . . ; and all enactments relating to any such inventories shall be read as if the officer to or with whom inventories are thereby directed to be transmitted or lodged were the Registrar, Capital Taxes Office at Edinburgh.

## 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-13}



## 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-14}



## 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-15}



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



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



## SCHEDULE A {#schedule-A}

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

## SCHEDULE B {#schedule-B}

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