Finance Act 2019
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Amendment of section 48 of Principal Act (affidavits and accounts) | ||
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63. (1) The Principal Act is amended— | ||
(a) in section 48, by deleting subsections (1), (2) and (4) to (9), and | ||
(b) by inserting the following section after section 48: | ||
‘Information about a deceased person’s property | ||
48A. ((1) In this section— | ||
‘electronic means’ has the meaning given to it by section 917EA of the Taxes Consolidation Act 1997 ; | ||
‘PPS number’, in relation to an individual, means the individual’s personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005 ; | ||
‘probate’ includes letters of administration. | ||
(2) A person who intends to apply for probate in relation to the estate of a deceased person, where the deceased person was on the date of his or her death— | ||
(a) resident and domiciled, or ordinarily resident and domiciled, in the State, | ||
(b) resident and not domiciled, or ordinarily resident and not domiciled, in the State and who had been resident in the State for the 5 consecutive years of assessment immediately preceding the year of assessment in which the date of death falls, or | ||
(c) where neither paragraph (a) nor (b) applied, an individual who had an interest in property situate in the State, | ||
shall submit information to the Commissioners which information shall be specified in regulations made by the Commissioners under subsection (3). | ||
(3) The Commissioners shall make regulations to give effect to subsection (2), and those regulations may, in particular and without prejudice to the generality of that subsection, include provision for the information to be specified by the Commissioners which information may include— | ||
(a) details of all property in respect of which probate is being sought and in respect of which the beneficial ownership is affected on the death of the deceased person by— | ||
(i) that person’s will, | ||
(ii) the rules for distribution on intestacy, or | ||
(iii) Part IX, or section 56, of the Succession Act 1965 or under the analogous law of another territory, | ||
and such details may include— | ||
(I) the nature of the property, | ||
(II) the nature of the deceased person’s interest in the property, | ||
(III) the situation of the property, | ||
(IV) the valuation of the property, and | ||
(V) any debts or charges attaching to the property, | ||
(b) in relation to the deceased person, his or her— | ||
(i) name and address, | ||
(ii) PPS number, | ||
(iii) territory of residence, ordinary residence and domicile at the date of death, | ||
(iv) debtors and the amount owed to them, and | ||
(v) creditors and the amount owned by them, | ||
(c) details of any property that was the subject matter of— | ||
(i) a gift made by the deceased person where the date of the gift was within 2 years of that person’s death, or | ||
(ii) a donatio mortis causa by the deceased person, | ||
(d) details of any discretionary trust created by the deceased person whether created before his or her death or under his or her will, | ||
(e) details of the inheritances arising under— | ||
(i) the deceased person’s will, | ||
(ii) the rules for distribution on intestacy, or | ||
(iii) Part IX, or section 56, of the Succession Act 1965 or under the analogous law of another territory, | ||
(f) in relation to each person who takes an inheritance on the death of the deceased person, the person’s— | ||
(i) name and address, | ||
(ii) PPS number, | ||
(iii) territory of residence, ordinary residence and domicile at the date of the death, and | ||
(iv) relationship to the deceased person, | ||
and | ||
(g) in relation to the person who intends to apply for probate— | ||
(i) that person’s name and address, | ||
(ii) that person’s relationship to the deceased person, | ||
(iii) the capacity in which the person intends to apply for probate, and | ||
(iv) the form of the declaration to be made by that person in respect of the information submitted to the Commissioners under the regulations. | ||
(4) Regulations made under subsection (3) may also provide for— | ||
(a) the supporting documentation to be provided including a copy of the will, and codicil, if any, | ||
(b) the submission of information by electronic means, | ||
(c) the information to be exchanged between the Commissioners and the Probate Office, and | ||
(d) such incidental, supplemental or consequential provisions as appear to the Commissioners to be necessary or expedient to give effect to subsection (2). | ||
(5) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.”. | ||
(2) (a) Subsection (1)(a) shall have effect from the date on which the regulations referred to in subsection (3) of section 48A (inserted by subsection (1)(b)) come into operation. | ||
(b) Subsection (1)(b) shall come into operation on such day as the Minister for Finance may appoint by order. |