The Gazette 1967/71

I am to express the Commissioners' regret for the inconvenience caused by the error in supplying you with Corrective Affidavits in lieu of Form Dl. Mise le meas, P. BRESLIN. Senior Examiner. Messrs T. Dillon-Leetch & Son, Ballyhaunis, Co. Mayo. ESTATE DUTY FORMS CURRENTLY IN USE IN ESTATE DUTY BRANCH (All forms except From Cl [Legacy Receipt] must be delivered in duplicate) INLAND REVENUE AFFIDAVITS Form A For use in applications for original grants in all cases except those in which either Form Al or Form A2 is appropriate. Form A must not be used if Form Al is appropriate. Instructions for the preparation of this affi davit are available in Form Ul. FormAl For use when (i) the deceased died on or after 1st January 1967; and (ii) was domiciled in the state; and (iii) the gross value of the prop erty does not exceed £3,000; and (iv) no other property passes or is deemed to pass on his death. Form Al must not be used unless all these conditions are fulfilled. If any condition is not fulfilled Form A must be used. Form A2 For use when (i) the deceased died before 1st January 1967; and (ii) his gross estate does not exceed £500. Form A3 For grants de bonis non. Form A4 For trustee grants. OTHER ESTATE DUTY ACCOUNTS Form Bl Original Estate Duty Account for all property except that accounted for in the Inland Rev enue Affidavit. Form B2 Corrective Affidavit for use where the Inland Revenue Affidavit requires correction. Form B3 Corrective Account for use where From Bl re quires correction. LEGACY AND SUCCESSION DUTY ACCOUNTS (N.B. Separate accounts must be used for different rates of duty—duty cannot be taken at different rates on the one account.) Form Cl Legacy Receipts for bequests of pure personal property on which Legacy Duty is assessable on the capital value i.e. where there is an absolute bequest to one or more persons or a bequest to more than one person, whether absolute or for life, provided that all the bene­

ficiaries are liable at the same rate of duty. Form C2 Annuity Receipts for bequest of pure personal property on which Legacy Duty is assessable on the life value i.e. annuities and life interests where the lifetenants and remaindermen are liable at different rates of duty. Form C3 Residuary Account for bequests of the resi duary pure personal estate on which Legacy Duty is assessable on the capital value i.e. where all the residuary legatees, whether they atke life or absolute inteiesls, are liable at the same rate of duty. If there are a number of residuary legatees taking absolute interest at different rates of •duty, Form Cl should be annexed to Form C3 to account for the shares of residue taken by those legatees liable for duty at a different rate than that charged on Form C3. If there are a number of residuary legatees liable at different rates and taking successive life interests in the residue, Form C2 should be used with Form C3 annexed as a schedule. to either real or personal property in respect of which the duty is payable on the capital value i.e. absolute successions to real and personal estate and life successions to personal estate where the lifetenants and remaindermen are liable at the same rate of duty. Form C5 Succession Account for succession to either real or personal property in respect of which the duty is payable on the life palue i.e. life suc cessions to unsold real property and life suc cessions to personal property where the life- etnants or remaindermen are liable at different rates of duty. Form C7 For second and subsequent instalments of Suc cession Duty on personal property. Form C8 For second and subsequent instalment of Suc cession Duty on real property. Form C9 For refunds of Legacy and Succession Duty. SCHEDULE FormDl Of lands and houses. Form D2 Of Stocks and Shares for Estate Duty. Form D3 Of Irish stocks and shares in respect of which an obatement of duty is claimed under Section 21, Finance Act, 1956. Form D4 Of Stocks and Shares in the Residuary Account (Form C3). Form D6 Of lands and securities in Form Al only. CERTIFICATES Form Kl Application for General Certificates. NOTES AND INSTRUCTIONS Form Ul Instructions for the preparation of Inland Revenue Affidavit (Form A). Form U2 Outline Laws of Estate, Legacy and Succession Duty. N.B. Present stocks of some oj these forms may bear the old numbers but demands for all forms should bear the numbers shown above. 97 Form C4 Succession Account for successions