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Finance Act, 2001
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Amendment of section 61 (payment of money standing in names of two or more persons) of Principal Act.

223.—Section 61 of the Principal Act is amended in subsection (1)—

(a) as respects persons dying on or after 26 January 2001 and prior to 1 January 2002, by the substitution of “£25,000” for “£5,000”, and

(b) as respects persons dying on or after 1 January 2002, by the substitution of “€31,750” for “£5,000”.