'grant of probate' — Parallel English-Irish Corpus of Legislation | Gaois research group

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#1703550

Tar éis caveat a bheith taiscthe, ní rachaidh Cláraitheoir Ceantair ar aghaidh leis an deonú probháide nó riaracháin lena mbainfidh sé go dtí go mbeidh sé dulta as feidhm nó tarraingthe siar, nó go dtí go mbeidh fógra faighte aige ón Oifig Phrobháide á rá rabhadh a bheith tugtha i leith an caveat agus gan aon láithreas a bheith taifeadta nó deireadh a bheith leis na himeachtaí cointinneacha de dhroim an caveat.

After a caveat has been lodged, a District Registrar shall not proceed with the grant of probate or administration to which it relates until it has expired or been subducted, or until he has received notice from the Probate Office that the caveat has been warned and no appearance entered or that the contentious proceedings consequent on the caveat have terminated.

S.I. No. 15 of 1986: The Rules of the Superior Courts
#1703586

Ní dhéanfar iarratas ar dheonú probháide nó riaracháin i gcás a bheidh tar éis a bheith os comhair na Cúirte cheana féin (le foriarratas nó eile) a bhreithniú mar iarratas pearsanta, ach is trí aturnae a dhéanfar é, mura n-ordóidh an tOifigeach Probháide a mhalairt.

An application for a grant of probate or administration in a case which has already been before the Court (on motion or otherwise) shall not be entertained as a personal application, but shall be made through a solicitor, unless the Probate Officer otherwise directs.

S.I. No. 15 of 1986: The Rules of the Superior Courts
#1706845

Bíodh seo ina fhógra go ndearnadh iarratas chugam, an lá seo de , 19 , probháid a dheonú i leith na huachta [nó litreacha riaracháin a dheonú maille leis an uacht], dar dáta an lá de , 19 , [gona codaisíl nó codaisíleacha dar dáta an lá de , 19 ], a rinne [i gcásanna riaracháin maille leis an uacht, i leith an eastáit a bhí ag] , ba as , éagach, a d'éag an lá de ,19 , i agus a raibh tráth a bháil áit chónaithe sheasta i laistigh de cheantar , ó as [nó ó as aturnae as ], an seicadóir [nó an leagáidí iarmharach, nó de réir mar a bheidh] atá ainmnithe san uacht [nó sa chodaisíl] sin, sna focail seo a leanas:-[Cuir isteach anseo an sliocht an an uacht nó ag an gcodaisíl].

Take notice, that on this day of 19 , application has been made to me for a grant of probate of the will [or letters of administration with the will annexed], said will bearing date the day of 19 [and codicil or codicils bearing date the day of 19 ], of [in cases of administration with will, the estate of] late of deceased, who died on the day of 19 , at having at the time of his death a fixed place of abode at within the district of by of [or by of the solicitor of of ] the executor [or residuary legatee, or as the case may be] named in the said will [or codicil], in the words following:—[Here insert the extract from the will or codicil]

S.I. No. 15 of 1986: The Rules of the Superior Courts
#1707360

Uacht nó codaisíl a léirscríobh agus a chóimheas chun probháid nó litreacha riaracháin maille leis an uacht a dheonú, i gcás marcanna pinn luaidhe a bheith san uacht nó sa chodaisíl, nó i gcás an uacht nó an chodaisíl a bheith le clárú mar mhacasamhail, i dteannta aon táille eile ar an gcéanna a léirscríobh nó a chóimheas:

The engrossing and collating a will or codicil for a grant of probate or letters of administration with the will annexed, when there are pencil marks in the will or codicil, or when the will or codicil is to be registered facsimile in addition to any other fee for engrossing or collating the same: .

S.I. No. 15 of 1986: The Rules of the Superior Courts
#1707423

As freastal san Oifig Phrobháide (nó sa Chlárlann Cheantair) nó in Oifig na dTaifead Poiblí agus cuardach a dhéanamh ar thaifead, uacht nó doiciméad eile, nó ar dheonú probháide, litreacha riaracháin, maille le huacht nó gan uacht, ar feadh cúig bliana, nó aon tréimhse is giorra ná cúig bliana, lena n-áirítear cóip a ordú

For attendance at the Probate Office (or District Registry) or Public Record Office and searching for a record, will or other document, or for a grant of probate, letters of administration, with or without will annexed, for five years, or any period less than five years, including the ordering of a copy

S.I. No. 15 of 1986: The Rules of the Superior Courts
#879435

(a) má éagann pearsa is náisiúnach de Shaorstát Éireann no is duine cáilithe agus go mbeidh sé le linn a bháis ina únaer thairbheach ar aon scaireanna i gcólucht corpruithe tuigfear, go dtí go ndeonfar probháid a uachta no litreacha riaracháin a estáit phearsanta, na scaireanna san do leanúint, má ba náisiúnach de Shaorstát Éireann an phearsa san, ar únaeracht thairbheach ag náisiúnach de Shaorstát Éireann no, má ba dhuine cáilithe an phearsa san, ar únaeracht thairbheach ag duine cáilithe agus, ar an deonadh san do dhéanamh, an té is ionadaí pearsanta don phearsain sin de thurus na huaire tuigfear, faid a bheidh sé i dteideal na scaireanna san mar ionadaí, gurb é únaer tairbheach na scaireanna san é agus, má ba náisiúnach de Shaorstát Éireann an phearsa san agus nách náisiúnach de Shaorstát Éireann an t-ionadaí pearsanta san, gur náisiúnach de Shaorstát Éireann é no, má ba dhuine cáilithe an phearsa san agus nách duine cáilithe an t-ionadaí pearsanta san, gur duine cáilithe é;

( a ) where an individual who is either a national of Saorstát Eireann or a qualified person dies and is at the time of his death the beneficial owner of any shares in a body corporate, such shares shall, until the grant of probate of his will or letters of administration of his personal estate, be deemed to continue, in case such individual was a national of Saorstát Eireann, in the beneficial ownership of a national of Saorstát Eireann or, in case such individual was a qualified person, in the beneficial ownership of a qualified person, and upon the said grant being made the personal representative for the time being of such individual shall, so long as he is entitled to such shares in his representative capacity, be deemed to be the beneficial owner of such shares and, in case such individual was a national of Saorstát Eireann and such personal representative is not a national of Saorstát Eireann, to be a national of Saorstát Eireann or, in case such individual was a qualified person and such personal representative is not a qualified person, to be a qualified person;

Number 36 of 1934: CONTROL OF MANUFACTURES ACT, 1934
#1105595

—(1) I gcás ina n-éagfaidh bean, a bhí, tráth ar bith sular éag sí, ina bean phósta agus í ina cónaí lena fearchéile, féadfaidh sé sin, nó, más marbh dó, a sheiceadóirí nó a riarthóirí, tráth nach déanaí ná dhá mhí ó dháta probháid nó litreacha riaracháin a dheonadh i leith a heastáit nó, le toiliú a seiceadóirí nó a riarthóirí, dáta ar bith is déanaí ná sin, fógra i scríbhinn a thabhairt dá seiceadóirí nó dá riarthóirí agus don chigire cánach á dhearbhú go séanann sé nó siad, a mhéid a cheadaítear leis an alt seo, freagarthacht sa cháin ioncaim nó sa bhforcháin atá gan íoc maidir lena hioncam uile in aghaidh aon bhliana measúnachta nó coda de bhliain mheasúnachta, is bliain mheasúnachta nó cuid de bhliain mheasúnachta a thosaigh an 6ú lá d'Aibreán, 1958, nó dá éis, agus arbh eisean a fearchéile ar a feadh agus ise ina cónaí leis.

—(1) Where a woman dies who, at any time before her death, was a married woman living with her husband, he or, if he is dead, his executors or administrators may, not later than two months from the date of the grant of probate or letters of administration in respect of her estate or, with the consent of her executors or administrators, at any later date, give to her executors or administrators and to the inspector of taxes a notice in writing declaring that, to the extent permitted by this section, he or they disclaims or disclaim responsibility for unpaid income tax or unpaid sur-tax in respect of all income of hers for any year of assessment or part of a year of assessment, being a year of assessment or part of a year of assessment which began on or after the 6th day of April, 1958, and during which he was her husband and she was living with him.

Number 25 of 1958: FINANCE ACT, 1958
#1173902

—(1) Leasaítear leis seo mír (2) de Riail 18 de na Rialacha Ginearálta tríd an méid seo a leanas a chur isteach ag deireadh na míre: “in a case in which the grant of probate or letters of administration was made in that year, and no such assessment shall be made later than two years after the expiration of the year of assessment in which such grant was made in any other case, but the foregoing provisions of this paragraph shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, such assessment may be made at any time before the expiration of two years after the end of the year of assessment in which the corrective affidavit was lodged”.

—(1) Paragraph (2) of Rule 18 of the General Rules is hereby amended by the insertion at the end of the paragraph of "in a case in which the grant of probate or letters of administration was made in that year, and no such assessment shall be made later than two years after the expiration of the year of assessment in which such grant was made in any other case, but the foregoing provisions of this paragraph shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, such assessment may be made at any time before the expiration of two years after the end of the year of assessment in which the corrective affidavit was lodged".

Number 23 of 1963: FINANCE ACT, 1963
#1173904

(2) Leasaítear leis seo fo-alt (4) d'alt 8 den Acht Airgid, 1925 , tríd an méid seo a leanas a chur isteach ag deireadh an fho-ailt: “i gcás inar sa bhliain sin a rinneadh deonú na probháide nó na litreacha riaracháin, agus nach bhféadfar aon ghníomh nó ní acu sin a dhéanamh tráth is déanaí ná deireadh an dara bliain tar éis na bliana measúnachta a rinneadh an deonú sin in aon chás eile, ach beidh éifeacht ag na forálacha sin roimhe seo den fho-alt seo faoi réir an choinníll go bhféadfar, i gcás an seiceadóir nó an riarthóir do thaisceadh mionnscríbhinn cheartúcháin chun críche measúnachta dleacht eastáit tar éis na bliana measúnachta a fuair an duine éagtha bás, aon ghníomh nó ní den sórt sin a dhéanamh tráth ar bith roimh dheireadh dhá bhliain tar éis deireadh na bliana measúnachta a taisceadh an mhionnscríbhinn cheartúcháin”.

(2) Subsection (4) of section 8 of the Finance Act, 1925 , is hereby amended by the insertion at the end of the subsection of "in a case in which the grant of probate or letters of administration was made in that year, and none of such acts and things may be done later than the end of the second year after the year of assessment in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, any such act or thing may be done at any time before the expiration of two years after the end of the year of assessment in which the corrective affidavit was lodged".

Number 23 of 1963: FINANCE ACT, 1963
#1174672

(3) Maidir le himeachtaí a thionscnófar de bhua fo-alt (2) den alt seo, beidh éifeacht ag fo-alt (1) den alt seo, ionann agus dá ndéanfaí “tráth nach déanaí ná trí bliana tar éis deireadh na bliana a fuair an duine éagtha bás i gcás inar sa bhliain sin a rinneadh deonú na probháide nó na litreacha riaracháin agus tráth ar bith nach déanaí ná dhá bhliain tar éis deireadh na bliana a rinneadh an deonú sin in aon chás eile, ach beidh éifeacht ag na forálacha sin roimhe seo den fho-alt seo faoi réir an choinníll go bhféadfar, i gcás an seiceadóir nó an riarthóir do thaisceadh mionnscríbhinn cheartúcháin chun críche measúnachta dleacht eastáit tar éis na bliana a fuair an duine éagtha bás, na himeachtaí a thionscnamh tráth ar bith roimh dheireadh an dá bhliain díreach i ndiaidh deireadh na bliana a taisceadh an mhionnscríbhinn cheartúcháin” a chur in ionad “tráth ar bith laistigh de shé bliana tar éis an dáta a ndeachtas faoi.”

(3) Subsection (1) of this section shall, in relation to proceedings commenced by virtue of subsection (2) of this section have effect as if "not later than three years after the expiration of the year in which the deceased person died in a case in which the grant of probate or letters of administration was made in that year and at any time not later than two years after the expiration of the year in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year in which the deceased person died, the proceedings may be begun at any time before the expiration of two years next after the end of the year in which the corrective affidavit was lodged" were substituted for "within six years next after the date on which it was incurred."

Number 23 of 1963: FINANCE ACT, 1963
#1175054

(2) Maidir le himeachtaí a thionscnófar de bhua fo-alt (1) den alt seo, beidh éifeacht ag fo-alt (1) d'alt 10 den Acht Airgid, 1925 , ionann agus dá ndéanfaí an fo-alt sin (1) den alt sin nó a scriosadh agus an méid seo a leanas a chur ina ionad: “(1) Féadfar imeachtaí chun aon fhíneáil nó pionós a ghnóthú faoina ndeachthas, faoi na hAchtanna Cánach Ioncaim arna leasú leis an Acht seo, maidir le nó i ndáil le cáin ioncaim nó forcháin arna muirearú don bhliain dar tosach an 6ú lá d'Aibreán, 1922, nó d'aon bhliain ina dhiaidh sin a thionscnamh tráth ar bith nach déanaí ná trí bliana tar éis deireadh na bliana measúnachta a fuair an duine éagtha bás i gcás inar sa bhliain sin a rinneadh deonú na probháide nó litreacha riaracháin agus tráth ar bith nach déanaí ná dhá bhliain tar éis deireadh na bliana measúnachta a rinneadh an deonú sin in aon chás eile, ach beidh éifeacht ag na forálacha sin roimhe seo den fho-alt seo faoi réir an choinníll go bhféadfar, i gcás an seiceadóir nó an riarthóir do thaisceadh mionnscríbhinn cheartúcháin chun críche measúnachta dleacht estáit tar éis na bliana measúnachta a fuair an duine éagtha bás, na himeachtaí a thionscnamh tráth ar bith roimh deireadh an dá bhliain díreach i ndiaidh deireadh na bliana measúnachta a taisceadh an mhionnscríbhinn cheartúcháin”.

(2) Subsection (1) of section 10 of the Finance Act, 1925 , shall, in relation to proceedings commenced by virtue of subsection (1) of this section, have effect as if "not later than three years after the expiration of the year of assessment in which the deceased person died in a case in which the grant of probate or letters of administration was made in that year and at any time not later than two years after the expiration of the year of assessment in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, the proceedings may be begun at any time before the expiration of two years next after the end of the year of assessment in which the corrective affidavit was lodged" were substituted for "within six years next after the date on which such fine or penalty was incurred".

Number 23 of 1963: FINANCE ACT, 1963
#1223728

—(1) I gcás ina n-éagfaidh bean a bhí, tráth ar bith sular éag sí, ina bean phósta agus í ina cónaí lena fearchéile, féadfaidh sé sin, nó, más marbh dó, a sheiceadóirí nó a riarthóirí, tráth nach déanaí ná dhá mhí ó dháta probháid nó litreacha riaracháin a dheonú i leith a heastáit nó, le toiliú a seiceadóirí nó a riarthóirí, dáta ar bith is déanaí ná sin, fógra i scríbhinn a thabhairt dá seiceadóirí nó dá riarthóirí agus don chigire á dhearbhú go séanann sé nó siad, a mhéid a cheadaítear leis an alt seo, freagarthacht sa cháin ioncaim nó sa bhforcháin a bheidh gan íoc maidir lena hioncam uile d'aon bhliain mheasúnachta nó cuid de bhliain mheasúnachta, is bliain mheasúnachta, nó cuid de bhliain mheasúnachta, a thosaigh an 6ú lá d'Aibreán, 1958, nó dá éis, agus arbh eisean a fearchéile ar a feadh agus ise ina cónaí leis.

—(1) Where a woman dies who, at any time before her death, was a married woman living with her husband, he or, if he is dead, his executors or administrators may, not later than two months from the date of the grant of probate or letters of administration in respect of her estate or, with the consent of her executors or administrators, at any later date, give to her executors or administrators and to the inspector a notice in writing declaring that, to the extent permitted by this section, he or they disclaim or disclaim responsibility for unpaid income tax or unpaid surtax in respect of all income of hers for any year of assessment or part of a year of assessment, being a year of assessment or part of a year of assessment which began on or after the 6th day of April, 1958, and during which he was her husband and she was living with him.

Number 6 of 1967: INCOME TAX ACT, 1967
#1223894

(2) Ní dhéanfar aon mheasúnacht faoin alt seo tráth is déanaí ná trí bliana tar éis deireadh na bliana measúnachta a fuair an duine éagtha bás i gcás inarb í an bhliain sin a deonaíodh probháid nó litreacha riaracháin, agus ní dhéanfar aon mheasúnacht den sórt sin tráth is déanaí ná dhá bhliain tar éis deireadh na bliana measúnachta a rinneadh an deonú sin in aon chás eile, ach beidh éifeacht ag na forálacha roimhe seo den mhír seo faoi réir an choinníll, má thaisceann an seiceadóir nó an riarthóir mionnscríbhinn cheartúcháin chun dleacht eastáit a mheasúnú tar éis an bliana measúnachta a d'éag an duine éagtha, go bhféadfar an mheasúnacht sin a dhéanamh tráth ar bith roimh dheireadh dhá bhliain tar éis deireadh na bliana measúnachta a taisceadh an mhionnscríbhinn cheartúcháin.

(2) No assessment under this section shall be made later than three years after the expiration of the year of assessment in which the deceased person died in a case in which the grant of probate or letters of administration was made that year, and no such assessment shall be made later than two years after the expiration of the year of assessment in which such grant was made in any other case, but the foregoing provisions of this paragraph shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, such assessment may be made at any time before the expiration of two years after the end of the year of assessment in which the corrective affidavit was lodged.

Number 6 of 1967: INCOME TAX ACT, 1967
#1229292

(2) Féadfar imeachtaí a thionscnófar de bhua fho-alt (1) a thosú tráth ar bith nach déanaí ná trí bliana tar éis deireadh na bliana measúnachta a fuair an duine éagtha bás i gcás inarb í an bhliain sin a deonaíodh probháid nó litreacha riaracháin agus tráth ar bith nach déanaí ná dhá bhliain tar éis deireadh na bliana measúnachta a rinneadh an deonú sin in aon chás eile, ach beidh éifeacht ag na forálacha sin roimhe seo den fho-alt seo faoi réir an choinníll go bhféadfar, i gcás an seiceadóir nó an riarthóir do thaisceadh mionnscríbhinn cheartúcháin chun críche measúnachta dleacht eastáit tar éis na bliana measúnachta a fuair an duine éagtha bás, na himeachtaí a thosú tráth ar bith roimh dheireadh an dá bhliain díreach i ndiaidh deireadh na bliana measúnachta a taisceadh an mhionnscríbhinn cheartúcháin.

(2) Proceedings commenced by virtue of subsection (1) may be begun at any time not later than three years after the expiration of the year of assessment in which the deceased person died in a case in which the grant of probate or letters of administration was made in that year and at any time not later than two years after the expiration of the year of assessment in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, the proceedings may be begun at any time before the expiration of two years next after the end of the year of assessment in which the corrective affidavit was lodged.

Number 6 of 1967: INCOME TAX ACT, 1967
#1229503

Ar choinníoll, chun críocha forcháin a mhuirearú ar sheiceadóirí nó riarthóirí duine éagtha maidir leis na brabúis nó leis na gnóchain nó leis an ioncam a d'éirigh nó a d'fhaibhrigh chuige roimh a bhás, nach ndéanfar aon ghníomh nó ní acu sin tráth nach déanaí ná deireadh an tríú bliain tar éis na bliana measúnachta a fuair an duine éagtha bás i gcás inarb í an bhliain sin a deonaíodh probháid nó litreacha riaracháin, agus nach bhféadfar aon ghníomh nó ní acu sin a dhéanamh tráth is déanaí ná deireadh an dara bliain tar éis na bliana measúnachta a rinneadh an deonú sin in aon chás eile, ach go mbeidh éifeacht ag na forálacha sin roimhe seo den fho-alt seo faoi réir an choinníll go bhféadfar, i gcás an seiceadóir nó an riarthóir do thaisceadh mionnscríbhinn cheartúcháin chun dleacht eastáit a mheasúnú tar éis na bliana measúnachta a fuair an duine éagtha bás, aon ghníomh nó ní den sórt sin a dhéanamh tráth ar bith roimh dheireadh dhá bhliain tar éis deireadh na bliana measúnachta a taisceadh an mhionnscríbhinn cheartúcháin.

Provided that, for the purposes of the charge of sur-tax on the executors or administrators of a deceased person in respect of the profits or gains or income which arose or accrued to him before his death, none of such acts or things shall be done later than the end of the third year after the year of assessment in which the deceased person died in a case in which the grant of probate or letters of administration was made in that year, and none of such acts and things may be done later than the end of the second year after the year of assessment in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the executor or administrator lodges a corrective affidavit for the purpose of assessment of estate duty after the year of assessment in which the deceased person died, any such act or thing may be done at any time before the expiration of two years after the end of the year of assessment in which the corrective affidavit was lodged

Number 6 of 1967: INCOME TAX ACT, 1967
#1273442

(3) Imeachtaí a tosaíodh de bhua fho-alt (2) féadfar tús a chur leo tráth ar bith nach déanaí ná trí bliana tar éis bheith caite don bhliain ina bhfuair an duine éagtha bás más rud é gur sa bhliain sin a rinneadh probháid nó litreacha riaracháin a dheonú agus tráth ar bith nach déanaí ná dhá bhliain tar éis bheith caite don bhliain ina ndearnadh an deonú sin in aon chás eile, ach beidh éifeacht ag na forálacha roimhe seo den fho-alt seo faoi réir an choinníll, i gcás an t-ionadaí pearsanta do thaisceadh mionnscríbhinn ceartúcháin chun dleacht eastáit a mheasúnú tar éis na bliana ina bhfuair an duine éagtha bás, go bhféadfar na himeachtaí a thosú tráth ar bith roimh bheith caite don dá bhliain díreach tar éis deireadh na bliana inar taisceadh an mhionnscríbhinn cheartúcháin.

(3) Proceedings commenced by virtue of subsection (2) may be begun at any time not later than three years after the expiration of the year in which the deceased person died in a case in which the grant of probate or letters of administration was made in that year and at any time not lens: than two years after the expiration of the year in which such grant was made in any other case, but the foregoing provisions of this subsection shall have effect subject to the proviso that where the personal representative lodges a corrective affidavit for the purpose of assessment of estate duty after the year in which, the deceased person died, the proceedings may be begun at any time before the expiration of two years next after the end of the year in which the corrective affidavit was lodged.

Number 22 of 1972: VALUE-ADDED TAX ACT, 1972
#1273455

(b) Ní dhéanfar aon mheastachán cánach de bhua an fho-ailt seo tráth is déanaí ná trí bliana tar éis bheith caite don bhliain ina bhfuair an duine éagtha bás i gcás ina ndearnadh deonú na probháide nó na litreacha riaracháin an bhliain sin agus ní dhéanfar aon mheastachán den sórt sin tráth is déanaí ná dhá bhliain tar éis bheith caite don bhliain ina ndearnadh an deonú sin in aon chás eile, ach beidh éifeacht ag na forálacha roimhe seo den mhír seo faoi réir an choinníll, i gcás an t-ionadaí pearsanta do thaisceadh mionnscríbhinn cheartúcháin chun dleacht eastáit a mheasúnú tar éis na bliana ina bhfuair an duine éagtha bás, go bhféadfar an meastachán sin a dhéanamh tráth ar bith roimh bheith caite don dá bhliain díreach tar éis deireadh na bliana inar taisceadh an mhionnscríbhinn cheartúcháin.

( b ) No estimation of tax shall be made by virtue of this subsection later than three years after the expiration of the year in which the deceased person died in a case in which the grant of probate or letters of administration was made in that year and no such estimation shall be made later than two years after the expiration of the year in which such grant was made in any other case, but the foregoing provisions of this paragraph shall have effect subject to the proviso that where the personal representative lodges a corrective affidavit for the purposes of assessment of estate duty after the year in which the deceased person died, such estimation may be made at any time before the expiration of two years after the end of the year in which the corrective affidavit was lodged.

Number 22 of 1972: VALUE-ADDED TAX ACT, 1972
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(6) I gcás bean d'fháil bháis ar bhanchéile í a bhí, aon tráth roimh a bás, ina cónaí lena fearchéile, féadfaidh seisean, nó i gcás é a bheith marbh, féadfaidh a sheiceadóirí nó a riarthóirí, tráth nach déanaí ná dhá mhí tar éis an dáta ar a ndeonófar probháid nó litreacha riaracháin i leith a heastáit nó, le toiliú a seiceadóirí nó a riarthóirí, aon dáta is déanaí ná sin, fógra i scríbhinn a thabhairt dá seiceadóirí nó dá riarthóirí agus don chigire á dhearbhú, a mhéid a cheadaíonn an t-alt seo é, go séanann seisean nó siadsan freagracht maidir le cáin ioncaim neamhíoctha i leith gach uile ioncam dá cuidse d'aon bhliain mheasúnachta nó d'aon chuid de bhliain mheasúnachta, arb éard í bliain mheasúnachta nó cuid de bhliain mheasúnachta ar measadh ina leith gur ioncam dá chuidsean aon ioncam dá cuidse agus ar measúnaíodh i leith cánach faoi alt 194 i ndáil leis an ioncam sin é.

(6) Where a woman dies who, at any time before her death, was a wife living with her husband, he or, if he is dead, his executors or administrators may, not later than two months from the date of the grant of probate or letters of administration in respect of her estate or, with the consent of her executors or administrators, at any later date, give to her executors or administrators and to the inspector a notice in writing declaring that, to the extent permitted by this section, he or they disclaims or disclaim responsibility for unpaid income tax in respect of all income of hers for any year of assessment or part of a year of assessment, being a year of assessment or part of a year of assessment for which any income of hers was deemed to be his income and in respect of which he was assessed to tax under section 194.

Number 14 of 1980: FINANCE ACT, 1980