Finance Act, 1934
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Legacy duty on legacies for charitable purposes. |
31.—(1) The second proviso to section 38 of the Stamp Duties (Ireland) Act, 1842, shall cease to have effect as respects legacies to which the legatee becomes beneficially entitled in possession on or with reference to the death of a person dying on or after the date of the passing of this Act. | |
(2) For the purposes of section 18 of the Succession Duty Act, 1853 , the expression “Legacy Duty Acts” where it firstly occurs in that section shall, in the case of a person dying on or after the date of the passing of this Act, be deemed to include this Act, and the said section 18 shall be construed and have effect accordingly. |