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Capital Acquisitions Tax Act, 1976

References in deeds and wills, etc. to death duties.

65.—In so far as a provision in a document refers (in whatever terms) to any death duty to arise on any death occurring on or after the 1st day of April, 1975, it shall have effect, as far as may be, as if the reference included a reference to inheritance tax—

(a) if that document was executed prior to the passing of this Act, and the reference is to legacy duty and succession duty or either of them;

(b) if that document was so executed, and the reference is to estate duty, and it may reasonably be inferred from all the circumstances (including any similarity of the incidence of inheritance tax to that of estate duty) that the inclusion of the reference to inheritance tax would be just; and

(c) whether the document was executed prior to or after the passing of this Act, if the reference is to death duties, without referring to any particular death duty.