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Legacies and successions for charitable purposes.
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32.—(1) Where the Revenue Commissioners are satisfied that the whole of a legacy which is given for charitable purposes and becomes applicable to those purposes on or with reference to the death of a person dying after the passing of this Act has been or will be applied to charitable purposes in Ireland, such legacy shall be wholly exempt from legacy duty.
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(3) Any succession or part of a succession which, if it were a legacy or a part of a legacy given by the will of the predecessor, would be exempt under this section from legacy duty, shall be exempt from succession duty.
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