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单词 reversion duty
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reversion duty
reversion duty n. now historical a duty charged on reversions; spec. one charged in certain cases on leases exceeding 21 years.
ΚΠ
1844 Aristocracy of Brit. 41 The most glaring instances of the kind is the exemption from the probate and reversion duties in landed successions.
1959 Earl Jowitt & C. Walsh Dict. Eng. Law II. 1554/1 Reversion duty, a duty formerly payable under the Finance (1909–10) Act, 1910, in certain cases on the determination of leases more than twenty-one years.
1990 M. Fforde Conservatism & Collectivism 1886–1914 iv. 111 The Scrutton judgement and the Marquis of Camden case nullified the undeveloped land duty and blunted the teeth of the reversion duty.
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更新时间:2024/11/11 6:08:14