Finance Act 2005
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Amendment of section 48 (affidavits and accounts) of Principal Act. |
131.—(1) Section 48 of the Principal Act is amended, in subsection (2), by substituting the following for paragraph (a): | |
“(a) details of all property in respect of which the grant of probate or administration is required and, in the case of a deceased person who on the date of his or her death was— | ||
(i) resident or ordinarily resident and domiciled in the State, or | ||
(ii) resident or ordinarily resident and not domiciled in the State and who had been resident in the State for the 5 consecutive years of assessment immediately preceding the year of assessment in which the date of death falls, | ||
details of all property, wherever situate, the beneficial ownership of which, on that person's death, is affected— | ||
(I) by that person's will, | ||
(II) by the rules for distribution on intestacy, or | ||
(III) by Part IX or section 56 of the Succession Act 1965 , or under the analogous law of another territory;”. | ||
(2) This section has effect in relation to Inland Revenue affidavits in respect of estates of deceased persons where those persons died on or after 1 December 2004. |