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then, the personal representative or one or more of the personal representatives, as the case may be , and the solicitor referred to in section 48(10), shall be assessable and chargeable for the tax payable by the person or persons referred to in paragraph (a) to the same extent that those persons are chargeable to tax under section 11.

(1A) The solicitor referred to in section 48(10) shall be assessable and chargeable for the tax payable by the person or persons referred to in paragraph (a) of that subsection to the same extent that those persons are chargeable to tax under section 11.

(c) the person or persons referred to in paragraph (a) do not deliver a return and make a payment of tax in accordance with section 46(2),

(1A) The solicitor referred to in section 48(10) shall be assessable and chargeable for the tax payable by the person or persons referred to in paragraph (a) of that subsection to the same extent that those persons are chargeable to tax under section 11.

(2) Subsection (1)and subsection (1A) shall not apply where a liability to inheritance tax arises by virtue of the fact that a person referred to in paragraph (a) of that subsection has not disclosed that he or she has received a taxable gift or a taxable inheritance prior to the taxable inheritance or taxable inheritances, as the case may be, consisting of property referred to in subsection (1)(a)and subsection (10)(a) of section 48 and the personal representative or solicitor referred to in section 48(10), as the case may be, has made reasonable enquiries regarding such gifts or inheritances and has acted in good faith.

(2) Subsection (1)and subsection (1A) shall not apply where a liability to inheritance tax arises by virtue of the fact that a person referred to in paragraph (a) of that subsection has not disclosed that he or she has received a taxable gift or a taxable inheritance prior to the taxable inheritance or taxable inheritances, as the case may be, consisting of property referred to in subsection (1)(a)and subsection (10)(a) of section 48 and the personal representative or solicitor referred to in section 48(10), as the case may be, has made reasonable enquiries regarding such gifts or inheritances and has acted in good faith.

(3) The personal representative or one or more of the personal representatives and the solicitor referred to in section 48(10) shall be liable only to the extent that that person or those persons, as the case may be, have control of the property referred to in subsection (1)(a)and subsection (10)(a) of section 48 or which that person or those persons would, but for that person’s or those persons’ own neglect or default, have control of such property.

(3) The personal representative or one or more of the personal representatives and the solicitor referred to in section 48(10) shall be liable only to the extent that that person or those persons, as the case may be, have control of the property referred to in subsection (1)(a)and subsection (10)(a) of section 48 or which that person or those persons would, but for that person’s or those persons’ own neglect or default, have control of such property.

(a) shall be entitled to retain so much of the property referred to in subsection (1)(a)and subsection (10)(a) of section 48 as may be required to pay the tax in respect of the person or persons referred to in paragraph (b) of that subsection paragraph (b) of that subsection and subsection (10)(a) of section 48, and

(a) shall be entitled to retain so much of the property referred to in subsection (1)(a)and subsection (10)(a) of section 48 as may be required to pay the tax in respect of the person or persons referred to in paragraph (b) of that subsection paragraph (b) of that subsection and subsection (10)(a) of section 48, and

(a) property passing under a deceased person’s will or intestacy or under Part IX or section 56 of the Succession Act 1965, or otherwise as a result of the death of that person, is taken by a person or persons who is or are not resident in the State,

(a) property passing under a deceased person’s will or intestacy or under Part IX or section 56 of the Succession Act 1965, or otherwise as a result of the death of that person, is taken by a person or persons who is or are not resident in the State,