Succession Act 1965

PART IX

Legal Right of Testator’s Spouse and Provision for Children

Annotations:

Amendments:

F42

Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (24/2010), s. 80, S.I. No. 648 of 2010.

Modifications (not altering text):

C22

Application of section affected (3.04.2010) by Capital Acquisitions Tax Consolidation Act 2003 (1/2003), s. 45AA, as inserted by Finance Act 2010 (5/2010), s. 147, commenced on enactment.

Liability of certain persons in respect of non-resident beneficiaries

45AA.— (1) Where—

(a) property passing under a deceased person’s will or intestacy or under Part IX or section 56 of the Succession Act 1965, or otherwise as a result of the death of that person, is taken by a person or persons who is or are not resident in the State,

...

then, the personal representative or one or more of the personal representatives, as the case may be, and the solicitor referred to in section 48(10), shall be assessable and chargeable for the tax payable by the person or persons referred to in paragraph (a) to the same extent that those persons are chargeable to tax under section 11.

Application of Part IX.

[New]

109

109. (1) Where, after the commencement of this Act, a person dies wholly or partly testate leaving a spouse F42 [ or civil partner ] or children or both spouse F42 [ or civil partner ] and children, the provisions of this Part shall have effect.

(2) In this Part, references to the estate of the testator are to all estate to which he was beneficially entitled for an estate or interest not ceasing on his death and remaining after payment of all expenses, debts, and liabilities (other than estate duty) properly payable thereout.

Annotations:

Amendments:

F42

Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (24/2010), s. 80, S.I. No. 648 of 2010.