Finance Act, 1971
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Amendment of section 22 of Finance Act, 1965. |
37.—(1) Section 22 (2) of the Finance Act, 1965 , shall have effect in relation to a death occurring after the passing of this Act as if— | |
(a) “other than land” were deleted, and | ||
(b) the following paragraph were inserted after paragraph (a)— | ||
“(aa) the property passes or is deemed to pass under or by virtue of a disposition, whether made before or after the passing of this Act, the proper law of which at the date when the disposition took effect was the law of the State, or”. | ||
(2) Paragraphs (a) and (b) of the said section 22 (2) shall not apply, in the case of land situate out of the State, where the death is that of a person whose domicile of origin was not in the State and the land had been held by him or for his benefit prior to the date on which such person became ordinarily resident in the State. |