Succession Act 1965

Interpretation.

3

3.(1) In this Act, except where the context otherwise requires—

F1["Act of 2015" means the Children and Family Relationships Act 2015;]

administration”, in relation to the estate of a deceased person, means letters of administration, whether with or without a will annexed, and whether granted for special or limited purposes;

administrator” means a person to whom administration is granted;

F2[ civil partner has the meaning assigned to it by the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010; ]

conveyance” includes a mortgage, charge, lease, assent, transfer, disclaimer, release and every other assurance of property by any instrument except a will;

the court” shall be construed in accordance with section 6;

estate” shall be construed in accordance with section 14;

grant” means grant of representation;

infant” means a person under the age of twenty-one years;

an intestate” means a person who leaves no will or leaves a will but leaves undisposed of some beneficial interest in his estate, and “intestate” shall be construed accordingly;

F3["issue" shall be construed in accordance with section 4A (inserted by the Status of Children Act, 1987);]

F4["legal right" means

(a) the right of a spouse under section 111 to a share in the estate of a deceased person, and

(b) the right of a civil partner under section 111A to a share in the estate of a deceased person;]

the Minister” means the Minister for Justice;

"pecuniary legacy" includes an annuity, a general legacy, a demonstrative legacy so far as it is not discharged out of the designated property, and any other general direction by a testator for the payment of money, including all death duties free from which any devise, bequest, or payment is made to take effect;

per stirpes shall be construed in accordance with subsection (3);

personal representative” means the executor or the administrator for the time being of a deceased person;

possession” includes the receipt of, or the right to receive, rents and profits, if any;

probate” means probate of a will;

property” includes all property both real and personal;

purchaser” means a grantee, lessee, assignee, mortgagee, chargeant or other person who F5[] acquires an estate or interest in property for valuable consideration;

real estate” has the meaning assigned to it by section 4;

representation” means probate or administration;

share”, in relation to the estate of a deceased person, includes any share or interest, whether arising under a will, on intestacy or as a legal right, and includes also the right to the whole estate;

trust corporation” has the meaning assigned to it by subsection (4) of section 30;

valuable consideration” means consideration in money or money's worth;

will” includes codicil.

F3[(1A) In this Act a reference, however expressed, to a person whose parents have married or have not married each other shall be construed in accordance with section 4 of the Status of Children Act, 1987.]

(2) Descendants and relatives of a deceased person begotten before his death but born alive thereafter shall, for the purposes of this Act, be regarded as having been born in the lifetime of the deceased and as having survived him.

(3) Where a deceased person's estate or any share therein is to be distributed per stirpes among his issue, any issue more remote than a child of the deceased shall take through all degrees, according to their stocks, in equal shares if more than one, the share which the parent of such issue would have taken if living at the death of the deceased, and no issue of the deceased shall take if the parent of such issue is living at the death of the deceased and so capable of taking.

(4) In this Act, a reference to any enactment is to that enactment as amended or extended by any other enactment, including this Act.

(5) In this Act, a reference to a Part, section, or Schedule is to a Part, section, or Schedule of this Act, unless it is indicated that a reference to some other enactment is intended.

Annotations

Amendments:

F1

Inserted (4.05.2020) by Children and Family Relationships Act 2015 (9/2015), s. 64, S.I. No. 624 of 2019.

F2

Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (24/2010), s. 69, S.I. No. 648 of 2010.

F3

Inserted (14.06.1988) by Status of Children Act 1987 (26/1987), s. 28(a), (b), in force as per s. 1(2)(b).

F4

Substituted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (24/2010), s. 69, S.I. No. 648 of 2010.

F5

Deleted (20.07.2008) by Civil Law (Miscellaneous Provisions) Act 2008 (14/2008), s. 67, S.I. No. 274 of 2008.

Modifications (not altering text):

C7

Interpretation of inheritance tax clarified (21.02.2003) by Capital Acquisitions Tax Consolidation Act 2003 (1/2003), s. 113, commenced on enactment.

Tax, in relation to certain legislation.

113.(1) Inheritance tax shall not be a duty or a death duty for the purposes of section 9 of the Succession Act, 1965, but it shall be a death duty for the purposes of—

(a) section 34 (3) of that Act;

(b) the definition of pecuniary legacy in section 3 (1) of that Act; and

(c) paragraph 8 of Part II of the First Schedule to that Act.

Editorial Notes:

E2

Previous affecting provision: Capital Acquisitions Tax Act 1976 (8/1976), s. 68(1)(b), repealed (21.02.2003) by Capital Acquisitions Tax Consolidation Act 2003 (1/2003), s. 118(1).

E3

The definition of “infant” is affected (1.03.1985) by the blanket amendment in the Age of Majority Act 1985 (2/1985), s. 2, commenced as per s. 9(2).