Capital Acquisitions Tax Consolidation Act 2003 (Number 1 of 2003)

48 Affidavits and accounts.

[CATA 1976 s38]

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(1) In this section, “Inland Revenue affidavit” has the meaning assigned to it by section 22(1)(n) of the Finance Act 1894.
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(1) In this section—

“Inland Revenue Affidavit” means the document, completed by or on behalf of the intended applicant or intended applicants for probate or letters of administration and sworn by them before a commissioner for oaths, a practicing solicitor or a court clerk, as the case may be;

“Probate Office” includes a district probate registry.
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(2) The Inland Revenue affidavit required for an application for probate or letters of administration shall extend to the verification of a statement of the following particulars:
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(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 died domiciled in the State, 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;
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(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;
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(b) details of any property which was the subject matter of a disposition inter vivos made by the deceased person where the date of the disposition was within 2 years prior to that person’s death or of a donatio mortis causa ;

(c) details of the inheritances arising under the will or intestacy of the deceased person or under Part IX or section 56 of the Succession Act 1965, or under the analogous law of another territory, together with a copy of any such will;

(d) particulars of the inheritances (including the property comprised in such inheritances) other than those referred to in paragraphs (b) and (c), arising on the death of the deceased person;

(e) the name and address of each person who takes an inheritance on the death of the deceased person and that person’s relationship to the disponer; and

(f) such other particulars as the Commissioners may require for the purposes of this Act.

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(3) Where the interest of the deceased person was a limited interest and that person died on or after the date of the passing of this Act, the trustee of the property in which the limited interest subsisted shall deliver an account which shall contain the following particulars—

(a) details of each inheritance arising on the death of the deceased person under the disposition under which the limited interest of the deceased person arose, including the name and address of each person taking such inheritance and that person’s relationship to the disponer, and

(b) such other particulars as the Commissioners may require for the purposes of this Act.

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(4) If at any time it shall appear that any material error or omission was made in an affidavit or account referred to in this section, the persons liable to deliver an affidavit or account shall be liable to deliver an additional affidavit or an additional account, correcting the error or omission.

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(5) Except where submitted in accordance with regulations made under subsection (8), the Inland Revenue Affidavit and the statements, accounts and additional affidavits referred to in subsections (2) to (4) shall be submitted to the Probate Office in duplicate.

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(6) As soon as practicable after probate or letters of administration has or have been issued, the Probate Office shall transmit to the Commissioners such information as is held in electronic form by the Probate Office and which is relevant for the purposes of this Act.

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(7) Except where submitted in accordance with regulations made under subsection (8), the Probate Office shall send one copy of the Inland Revenue Affidavit referred to in subsection (5) together with a copy of the will (if any) to the Commissioners as soon as practicable after probate or letters of administration has or have been issued.

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(8) (a) Subject to paragraph (b), the Commissioners shall make regulations permitting the submission to the Probate Office of the Inland Revenue Affidavit, and the other documents referred to in subsections (2) to (4), by simultaneous transmission of these documents in electronic form to that Office and to the Commissioners.

(b) Regulations under this subsection shall only be made by the Commissioners where they are satisfied that both the Probate Office and the Commissioners have the technical competence and ability to continue to perform their respective functions concerned if the regulations are made.

(c) Regulations under this subsection may contain such incidental and supplementary matters as appears necessary or appropriate to the Commissioners for the purpose of giving effect to this subsection.

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(9) The Commissioners and the Probate Office shall both have access to the affidavits and documents that have been transmitted electronically under subsection (8).

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(10) Where—

(a) property passing under the deceased person’s will or intestacy or 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,

(b) the market value of the property referred to in paragraph (a) taken by any person referred to in that paragraph exceeds €20,000,

(c) the intended applicant or all the intended applicants, where there is more than one intended applicant, for probate or letters of administration is or are resident outside the State, and

(d) a return would be required to be delivered to the Commissioners in respect of such property in accordance with section 46(2) if the valuation date in respect of that property were the date of death of that person,

then, the intended applicant or the intended applicants, as the case may be, for probate or letters of administration shall appoint a solicitor who is lawfully practicing in the State to act in connection with the administration of the deceased person’s estate.

(11) The Probate Office shall not issue probate or letters of administration in respect of a deceased person’s estate in any case to which subsection (10) applies unless a solicitor lawfully practicing in the State has been appointed by the intended applicant or the intended applicants to act in connection with the administration of the deceased person’s estate.

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Substituted by FA05 s131(1). 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.

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Substituted by FA10 s(147)(1)(k). With effect by Ministerial Order SI No. 282 of 2010, which appoints 14 June 2010 as the date from which FA10 s147 comes into effect.

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Inserted by FA10 s(147)(1)(l). With effect by Ministerial Order SI No. 282 of 2010, which appoints 14 June 2010 as the date from which FA10 s147 comes into effect.

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