Finance Act, 1935


Death Duties.

Assessment of personal representatives of persons liable to death duty.

30.—(1) Where a person, liable to deliver an account of property for the purpose of the assessment of estate duty, or of legacy duty, or of succession duty, in respect of such property, dies without having delivered such account, it shall be lawful for the Revenue Commissioners, acting by any of such Commissioners or by any of their officers, to make an assessment of the said duty payable in respect of such property to the best of their knowledge, information, and belief.

(2) Whenever any such assessment as is mentioned in the next preceding sub-section of this section is made in accordance with that sub-section, the Revenue Commissioners shall send or cause to be sent a duplicate of such assessment to the executor or the administrator of the person who was liable while living to deliver the account mentioned in the said sub-section, and the like appeal against such assessment shall lie at the suit of such executor or administrator or of any person aggrieved by such assessment as would have lain against such assessment if it had been made on an account delivered by an accountable party.

(3) The duty assessed by an assessment made as aforesaid shall be recoverable from the said executor or administrator in the same manner and by the like proceedings as such duty, if it had been assessed on an account delivered by an accountable party, would have been recoverable, but such executor or administrator shall not be liable for such duty to an amount in excess of the assets of the person of whom he is executor or administrator which such executor or administrator has received or might, but for his own neglect or default, have received.

(4) No executor or administrator who has, before the date of the passing of this Act, fully administered the estate and distributed the assets of the person of whom he is executor or administrator shall be charged with or assessed to duty by virtue of this section.