(1)遗产税；继承税
适用于遗嘱继承和法定继承。

(2)动产遗产税
以遗嘱方式授予动产时应缴纳的税。英国1779年的法律第一次规定了动产遗产税，即价值20英镑以上的动产遗赠物应当纳税。1796年《动产遗产税法》〔Legacy Duty Act〕规定征收的遗产税与之相同，同时规定价值在100英镑以上的剩余动产〔residuary personal estate〕也应征税；税率视继承人与遗嘱人的关系亲疏而不同，对关系越疏远者，所征税率越高。以后几经改变，1949年的《财政法》〔Finance Act〕废除了动产遗产税。
(→legacy)

• constructive escape
• constructive eviction
• constructive filing
• constructive flight
• constructive force
• constructive fraud
• constructive intent
• constructive knowledge
• constructive larceny
• constructive levy
• constructive loss
• constructively received
• constructive malice
• constructive mortgage
• constructive murder
• constructive notice
• constructive ownership
• constructive payment
• constructive placement of cars
• constructive possession
• constructive presence
• constructive-receipt doctrine
• constructive reduction to practice
• constructive repeal
• constructive seisin