#1395694
Navy and Marines (Property of Deceased) Act, 1865.
Navy and Marines (Property of Deceased) Act, 1865.
Scag na torthaí
Bailiúcháin
19 toradh in 13 doiciméad
#1024114
—Leasaítear leis seo mír (e) d'fho-alt (1) d'alt 2 den Finance Act, 1894 (is é sin an mhír a cuireadh isteach sa bhfo-alt sin le fo-alt (1) d'alt 32 den Acht Airgeadais, 1924 (Uimh. 27 de 1924) ), trí na focail “or, in the case of a gift for public or charitable purposes, at least one year before the death of the deceased,” a chur isteach i ndiaidh na bhfocal “at least three years before the death of the deceased,”.
—Paragraph (e) of subsection (1) of section 2 of the Finance Act, 1894 (being the paragraph inserted in that subsection by subsection (1) of section 32 of the Finance Act, 1924 (No. 27 of 1924)) is hereby amended by the insertion after the words "at least three years before the death of the deceased," of the words "or, in the case of a gift for public or charitable purposes, at least one year before the death of the deceased,".
#1039228
(4) Leasaítear leis seo fo-alt (1) d'alt 61 den Finance (1909-10) Act, 1910, trí “of any agricultural property comprised in an estate as respects which, if effect is given to that proviso, either the gross value thereof, exclusive of property settled otherwise than by the will of the deceased, does not exceed £500 or the net value thereof, exclusive of property settled otherwise than by the will of the deceased does not exceed £1,000” a chur in ionad “for determining the gross value or the net value of property for the purpose of section sixteen of the principal Act”.
(4) Subsection (1) of section 61 of the Finance (1909-10) Act, 1910, is hereby amended by the substitution of "of any agricultural property comprised in an estate as respects which, if effect is given to that proviso, either the gross value thereof, exclusive of property settled otherwise than by the will of the deceased, does not exceed £500 or the net value thereof, exclusive of property settled otherwise than by the will of the deceased, does not exceed £1,000" for "for determining the gross value or the net value of property for the purpose of section sixteen of the principal Act".
#1110389
“(2) On the death of a sole registered full owner of land or of the survivor of several registered full owners of land, not being registered as tenants in common (which owner or survivor is in the succeeding provisions of this section referred to as the deceased owner), the personal representatives of the deceased owner shall alone be recognised by the registering authority as having any rights in respect of the land, and any registered dispositions by them shall have the same effect, as if they were the registered owners of the land.
"(2) On the death of a sole registered full owner of land or of the survivor of several registered full owners of land, not being registered as tenants in common (which owner or survivor is in the succeeding provisions of this section referred to as the deceased owner), the personal representatives of the deceased owner shall alone be recognised by the registering authority as having any rights in respect of the land, and any registered dispositions by them shall have the same effect, as if they were the registered owners of the land.
#1144487
—(1) Maidir le maoin a ghlacfar faoi dhiúscairt a airbheartóidh oibriú mar bhronntanas láithreach inter vivos agus a dhéanfar tar éis dáta an Achta seo a rith ag duine laistigh de thrí bliana dá bhás agus a mheasfar a bheith ar áireamh sa mhaoin a aistreoidh ar a bhás chun críocha dleacht eastáit, beidh éifeacht ag fo-ailt (5) agus (6) d'alt 7 den Finance Act, 1894, agus ag fo-alt (2) d'alt 60 den Finance (1909-10) Act, 1910, ach “at the date of the gift” a chur in ionad “at the time of the death of the deceased” nó “at the date of the death of the deceased” (de réir mar a bheidh).
—(1) In relation to property taken under a disposition purporting to operate as an immediate gift inter vivos made after the passing of this Act by a person within three years of his death and which is deemed to be included in the property passing on his death for the purposes of estate duty, subsections (5) and (6) of section 7 of the Finance Act, 1894, and subsection (2) of section 60 of the Finance (1909-10) Act, 1910, shall have effect subject to the substitution of "at the date of the gift" for "at the time of the death of the deceased" or "at the date of the death of the deceased" (as the case may be).
#802621
Arthur C. J. Cox, surviving administra tor of R. T. Scallan, deceased, 5, Saint Stephen's Green, Dublin;
Arthur C. J. Cox, surviving administrator of R. T. Scallan, deceased, 5, Saint Stephen's Green, Dublin;
#925539
Reacht de 10 Seoirse I dar teideal “An Act for further application of the rents and profits of the lands and tenements formerly given by Erasmus Smith, Esquire, deceased, for charitable uses.”
Statute of 10 George I intituled "An Act for farther application of the rents and profits of the lands and tenements formerly given by Erasmus Smith, Esquire, deceased, for charitable uses"
#1110531
In alt 50, na focail “over the personal estate of the deceased in all parts of Ireland”;
In section 50, the words "over the personal estate of the deceased in all parts of Ireland";
#1144489
(2) I gcás ina measfar, de bhua fho-alt (1) d'alt 30 den Acht Airgeadais, 1941 , maoin d'aistriú, go hiomlán nó réim áirithe nó réim teoranta, ar bhás duine mar gheall ar leas, a bhí teorannaithe chun scor ar a bhás a bheith, d'éis dáta an Achta seo a rith, arna dhiúscairt nó tar éis foirceannadh, is í an mhaoin a mheasfar amhlaidh d'aistriú an mhaoin ina raibh an leas a bhí teorannaithe amhlaidh chun scor ar marthain ar dháta an diúscartha nó an fhoirceannta agus, maidir leis an maoin sin, beidh éifeacht ag fo-ailt (5) agus (6) d'alt 7 den Finance Act, 1894, agus ag fo-alt (2) d'alt 60 den Finance (1909-10) Act, 1910, ach “at the date of the disposition or determination” a chur in ionad “at the time of the death of the deceased” nó “at the date of the death of the deceased” (de réir mar a bheidh).
(2) Where, by virtue of subsection (1) of section 30 of the Finance Act, 1941 , property is deemed to pass either wholly or to a particular or limited extent on a death by reason of the fact that an interest limited to cease on the death has, after the passing of this Act, been disposed of or has determined, the property so deemed to pass shall be the property in which the interest so limited to cease subsisted at the date of the disposition or determination and, in relation to such property, subsections (5) and (6) of section 7 of the Finance Act, 1894, and subsection (2) of section 60 of the Finance (1909-10) Act, 1910, shall have effect subject to the substitution of "at the date of the disposition or determination" for "at the time of the death of the deceased" or "at the date of the death of the deceased" (as the case may be).
#1207475
i bhfo-alt (3) d'alt 58 na focail uile ó na focail “the expression ‘ deceased ’ means” go dtí na focail “thereunder arises;
in subsection (3) of section 58, all words from the words " the expression "deceased" means "to the words" thereunder arises;
#802654
(7). To Arthur C. J. Cox, surviving administrator of R. T. Scallan, deceased, shareholder, the sum of £10 in consideration for the transfer of 2 fully paid shares of £10 each numbered 111 and 112 in the Register of shares of the Leixlip Company.
(7) To Arthur C. J. Cox, surviving administrator of R. T. Scallan, deceased, shareholder, the sum of £10 in consideration for the transfer of 2 fully paid shares of £10 each numbered 111 and 112 in the Register of shares of the Leixlip Company.
#854571
Grant contained in so far as same now affect the above mentioned lands tenements hereditaments and premises and subject in conjunction with other lands tenements hereditaments and premises to the superior yearly perpetual fee farm rent reserved by and to the exceptions reservations and Grantees covenants and conditions contained in a superior Fee Farm Grant dated twenty-ninth December one thousand eight hundred and fifty-four and made between Denis Shine Lawlor of the one part and the said Martin Lawlor of the other part so far as the same now affect the said lands tenements hereditaments and premises and subject also to the yearly rent of eighteen pounds payable in respect of the right to haul for salmon and trout on the shore of the lands of Carrigafreaghane and subject also to the rights of certain tenant purchasers under the Land Purchase Acts and of the former tenants of the Right Honourable the Lord Ardilaun to quarry and take limestone from a quarry on the lands of Cloghereen Lower specified in the said Schedule and the right of the Earl of Kenmare to quarry and take limestone from a quarry known as the Muckross Quarry situate on the said lands of Cloghereen Lower by virtue of an Indenture dated the seventeenth November one thousand nine hundred and fifteen and made between William Bowers Bourn of the one part and the Earl of Kenmare of the other part and subject also to any right which may now be vested in the Urban District Council of Killarney to lay a second six inch pipe for the purpose of their water supply from the Tore River at the concrete pit about half a mile above the Tore Waterfall alongside of their six inch pipe through the said lands tenements hereditaments and premises but otherwise free from incumbrances AND WHEREAS the Settlor is also seized and possessed of the lands tenements hereditaments and premises described in Part II of the Schedule hereto for all the estate and interest granted and conveyed by virtue of an Indenture of Settlement dated the eighteenth day of August one thousand nine hundred and sixteen and made between the said William Bowers Bourn of the first part the Settlor and Maud Chase Bourn Vincent his wife (now deceased) of the second part and the said William Bowers Bourn, David Francis Moore and Henry Patrick Hare (now deceased) of the third part save and except such Sporting and Fishing rights appurtenant to any of the said lands tenements hereditaments and premises as may have or may become vested in the Irish Land Commission under the provisions of the Land Acts 1923-1931 AND WHEREAS the said lands tenements hereditaments and premises described in Parts I and II of the Schedule hereto were purchased by the Settlor at the request of the said William Bowers Bourn of Filoli House San Mateo California with the object of presenting the same to the Nation as a free gift in conjunction with the said William Bowers Bourn and his wife Agnes M. Bourn and in the names of the Settlor and the said William Bowers Bourn and Agnes M. Bourn AND WHEREAS the Executive Council of Saorstát Éireann has been requested to accept the gift on behalf of the Nation and the Executive Council having duly intimated its willingness to accept the same it was agreed that the said lands tenements hereditaments and premises should be conveyed by the Settlor to the Minister to be held subject to the provisions and conditions hereinafter contained NOW THIS INDENTURE WITNESSETH that the Settlor in pursuance of the said Agreement and in consideration thereof as SETTLOR DOTH HEREBY in the name of the Settlor and in the names of the said William Bowers Bourn and Agnes M. Bourn and as a free gift to the Nation grant to the Minister ALL THAT AND THOSE the lands tenements hereditaments and premises described in Part I of the Schedule hereto TO HOLD same unto and to the use of the Minister in fee simple SUBJECT to the proviso for avoidance hereinafter contained AND ALSO SUBJECT as to the said parts of the lands of Ardagh and
Grant contained in so far as same now affect the above mentioned lands tenements hereditaments and premises and subject in conjunction with other lands tenements hereditaments and premises to the superior yearly perpetual fee farm rent reserved by and to the exceptions reservations and Grantees covenants and conditions contained in a superior Fee Farm Grant dated twenty-ninth December one thousand eight hundred and fifty-four and made between Denis Shine Lawlor of the one part and the said Martin Lawlor of the other part so far as the same now affect the said lands tenements hereditaments and premises and subject also to the yearly rent of eighteen pounds payable in respect of the right to haul for salmon and trout on the shore of the lands of Carrigafreaghane and subject also to the rights of certain tenant purchasers under the Land Purchase Acts and of the former tenants of the Right Honourable the Lord Ardilaun to quarry and take limestone from a quarry on the lands of Cloghereen Lower specified in the said Schedule and the right of the Earl of Kenmare to quarry and take limestone from a quarry known as the Muckross Quarry situate on the said lands of Cloghereen Lower by virtue of an Indenture dated the seventeenth November one thousand nine hundred and fifteen and made between William Bowers Bourn of the one part and the Earl of Kenmare of the other part and subject also to any right which may now be vested in the Urban District Council of Killarney to lay a second six inch pipe for the purpose of their water supply from the Torc River at the concrete pit about half a mile above the Torc Waterfall alongside of their six inch pipe through the said lands tenements hereditaments and premises but otherwise free from incumbrances AND WHEREAS the Settlor is also seized and possessed of the lands tenements hereditaments and premises described in Part II of the Schedule hereto for all the estate and interest granted and conveyed by virtue of an Indenture of Settlement dated the eighteenth day of August one thousand nine hundred and sixteen and made between the said William Bowers Bourn of the first part the Settlor and Maud Chase Bourn Vincent his wife (now deceased) of the second part and the said William Bowers Bourn, David Francis Moore and Henry Patrick Hare (now deceased) of the third part save and except such Sporting and Fishing rights appurtenant to any of the said lands tenements hereditaments and premises as may have or may become vested in the Irish Land Commission under the provisions of the Land Acts 1923-1931 AND WHEREAS the said lands tenements hereditaments and premises described in Parts I and II of the Schedule hereto were purchased by the Settlor at the request of the said William Bowers Bourn of Filoli House San Mateo California with the object of presenting the same to the Nation as a free gift in conjunction with the said William Bowers Bourn and his wife Agnes M. Bourn and in the names of the Settlor and the said William Bowers Bourn and Agnes M. Bourn AND WHEREAS the Executive Council of Saorstát Eireann has been requested to accept the gift on behalf of the Nation and the Executive Council having duly intimated its willingness to accept the same it was agreed that the said lands tenements hereditaments and premises should be conveyed by the Settlor to the Minister to be held subject to the provisions and conditions hereinafter contained NOW THIS INDENTURE WITNESSETH that the Settlor in pursuance of the said Agreement and in consideration thereof as SETTLOR DOTH HEREBY in the name of the Settlor and in the names of the said William Bowers Bourn and Agnes M. Bourn and as a free gift to the Nation grant to the Minister ALL THAT AND THOSE the lands tenements hereditaments and premises described in Part I of the Schedule hereto TO HOLD same unto and to the use of the Minister in fee simple SUBJECT to the proviso for avoidance hereinafter contained AND ALSO SUBJECT as to the said parts of the lands of Ardagh and
#970179
Michael Glynn, Administrator of Patrick Glynn, deceased, Timothy Barron, James McCormack, Michael Hogan, Patrick Roughan, John Barry, Michael Kearney, John O'Loughlin, Mary McInerney, Patrick McCallin, Patrick McInerney, Patrick Barry, Patrick McInerney and Catherine Daly,
Michael Glynn, Administrator of Patrick Glynn, deceased, Timothy Barron, James McCormack, Michael Hogan, Patrick Roughan, John Barry, Michael Kearney, John O'Loughlin, Mary McInerney, Patrick McCallin, Patrick McInerney, Patrick Barry, Patrick McInerney and Catherine Daly, [GA]
#1144184
“(4) This section shall also apply to a claimant being a married man, whose wife is not living with him and who is not entitled to the higher allowance mentioned in subsection (1) of the immediately preceding section, as it applies to a claimant being a widower, save that ‘his wife’ shall be substituted for ‘his deceased wife’.”.
"(4) This section shall also apply to a claimant being a married man, whose wife is not living with him and who is not entitled to the higher allowance mentioned in subsection (1) of the immediately preceding section, as it applies to a claimant being a widower, save that 'his wife' shall be substituted for 'his deceased wife'.".
#1173986
(2) Leasaítear leis seo fo-alt (1) d'alt 196 den Income Tax Act, 1918, trí “judge of the Circuit Court in whose circuit is situate, in the case of (a) a person who is not resident in the State, (b) the estate of a deceased person, (c) an incapacitated person, or (d) a trust, the place where the assessment was made and, in any other case, the place to which the notice of assessment was addressed” a chur in ionad “recorder or county court judge, as the case may be, having jurisdiction in the place where the assessment was made”.
(2) Subsection (1) of section 196 of the Income Tax Act, 1918, is hereby amended by the substitution of "judge of the Circuit Court in whose circuit is situate, in the case of (a)a person who is not resident in the State, (b) the estate of a; deceased person, (c) an incapacitated person, or (d)a trust, the place where the assessment was made and, in any other case, the place to which the notice of assessment was addressed" for "recorder or county court judge, as the case may be, having jurisdiction in the place where the assessment was made".
#1452764
(b) sa Savings Banks Act, 1887, na focail “, or in case of any illegitimacy of the deceased person or his children, to or among such person or persons as may be directed by the said regulations,” in alt 3 (2);
( b ) in the Savings Banks Act, 1887, the words ", or in case of any illegitimacy of the deceased person or his children, to or among such person or persons as may be directed by the said regulations," in section 3 (2);
#1452766
(c) sa Superannuation Act, 1887, na focail “, or in case of the illegitimacy of the deceased person or his children, to or among such persons as the department may think fit,” in alt 8;
( c ) in the Superannuation Act, 1887, the words ", or in case of the illegitimacy of the deceased person or his children, to or among such persons as the department may think fit," in section 8;
#778939
“(e) Any personal or moveable property situate out of Saorstát Éireann taken as a donatio mortis causâ made by any person dying domiciled in Saorstát Éireann, or taken under a disposition made by any person dying domiciled in Saorstát Éireann and purporting to operate as an immediate gift inter vivos whether by way of transfer, delivery, declaration of trust, or otherwise which shall not have been bona fide made at least three years before the death of the deceased, and any personal or moveable property situate out of Saorstát Éireann taken under any gift, whenever made, by any person dying domiciled in Saorstát Éireann of which bona fide possession and enjoyment shall not have been assumed by the donee immediately upon the gift and thenceforward retained to the entire exclusion of the donor or of any benefit to him by contract or otherwise.”
"( e ) Any personal or moveable property situate out of Saorstát Eireann taken as a donatio mortis causâ made by any person dying domiciled in Saorstát Eireann, or taken under a disposition made by any person dying domiciled in Saorstát Eireann and purporting to operate as an immediate gift inter vivos whether by way of transfer, delivery, declaration of trust, or otherwise which shall not have been bona fide made at least three years before the death of the deceased, and any personal or moveable property situate out of Saorstát Eireann taken under any gift, whenever made, by any person dying domiciled in Saorstát Eireann of which bona fide possession and enjoyment shall not have been assumed by the donee immediately upon the gift and thenceforward retained to the entire exclusion of the donor or of any benefit to him by contract or otherwise."
#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".