Stamp Duties (Ireland) Act, 1842

What shall be deemed a legacy under this Act.

36 Geo. 3. c. 52.

Exemption of legacies to charities in Ireland.

38. Every gift by any will or testamentary instrument of any deceased person, which, by virtue of any such will or testamentary instrument, shall have effect or be satisfied out of the personal estate of such person so dying, or out of any personal estate which such person shall have power to dispose of as he shall think fit, or which shall have been charged upon or made payable out of any real estate, or be directed to be satisfied out of any monies to arise by the sale of any real estate, of the person so dying, or which such person may have the power to dispose of, whether the same shall be given by way of annuity or in any other form, shall be deemed and taken to be a legacy within the true intent and meaning of this Act; and every gift which shall have effect as a donation mortis causâ, shall also be deemed a legacy within the intent and meaning of this Act; and the value of any legacy given by way of annuity, whether payable annually or otherwise, for any life or lives, or for years or other period of time, shall be calculated, and the duty chargeable thereon shall be charged, according to the tables annexed to an Act passed in the Parliament of Great Britain in the thirty-sixth year of the reign of King George the Third, intituled “An Act for repealing certain duties on legacies and shares of personal estates, and for granting other duties thereon in certain cases”: Provided always, that nothing herein contained shall be construed to extend to the charging with the duties by this Act granted any specific sum of money, or any share or proportion thereof, charged by any marriage settlement or deed upon any real estate, in any case in which any such specific sum, or share or proportion thereof, shall be appointed or apportioned by any will or testamentary instrument under any power given for that purpose by any such marriage settlement or deed: Provided also, that nothing herein contained shall extend or be construed to extend to charge with duty in Ireland any legacy given for the education or maintenance of poor children in Ireland, or to be applied in support of any charitable institution in Ireland, or for any purpose merely charitable.