Succession Act 1965
[1959 (No. 8) s. 8]
9.—(1) Nothing in this Act shall affect any unrepealed enactment dispensing with probate or administration in the case of personal estate not including chattels real.
(2) Subject to section 118, nothing in this Act shall—
(a) affect any duty payable in respect of real estate or impose on real estate any other duty than is payable in respect thereof immediately before the commencement of this Act, or
(b) affect any remedy for the recovery of any death duty;
provided, however, that succession duty shall be payable having regard to the rules of distribution of property contained in this Act.
(3) Except to the extent to which any provision of this Act expressly provides to the contrary, the provisions of this Act shall not apply to the estate of any person dying before the commencement of this Act.
(4) The provisions of this Act shall not apply to the will of a testator who dies before the commencement of this Act but shall apply to the will of every testator who dies after such commencement, whether the will was executed before or after that time.
(5) The repeal of any enactment by this Act shall not, save where the contrary appears, affect any established jurisdiction, form or course of pleading, practice or procedure derived from the repealed enactment.
Modifications (not altering text):
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.
Previous affecting provision: Capital Acquisitions Tax Act 1976 (8/1976), s. 68(1)(b), repealed (21.02.2003) by Capital Acquisitions Tax Consolidation Act 2003 (1/2003), s. 118(1).