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(2) I gcás maoine a bheidh ag tuitim tar éis bháis duine éagfidh an 1adh lá d'Abrán, 1924, no ina dhiaidh sin, léighfar fo-alt (2) d'alt 2 den Finance Act, 1894, fé mar a bheadh na focail “(other than the property referred to in paragraph (e) of sub-section (1) of this section)” curtha isteach ann díreach tar éis an fhocail “property” agus fé mar a bheadh na focail “or but for the provisions of section 38 of the Stamp Duties (Ireland) Act, 1842, or of section 18 of the Succession Duty Act, 1853,” curtha leis díreach tar éis an fhocail “passes.”
(2) In the case of property passing on the death of a person dying on or after the 1st day of April, 1924, sub-section (2) of section 2 of the Finance Act, 1894, shall be read as if there were inserted therein immediately after the word "property" the words "(other than the property referred to in paragraph (e)of sub-section (1) of this section)" and as if there were added thereto immediately after the word "passes" the words "or but for the provisions of section 38 of the Stamp Duties (Ireland) Act, 1842, or of section 18 of the Succession Duty Act, 1853."