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FINANCE ACT, 1932
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PART III. Death Duties. | |
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Legacies and successions for charitable purposes. |
46. —(1) Where the Revenue Commissioners are satisfied that the whole of a legacy given for charitable purposes by the will of a person dying after the passing of this Act has been or will be applied to charitable purposes in Ireland, such legacy shall be wholly exempt from legacy duty. |
| [GA] | (2) Where the Revenue Commissioners are satisfied that a portion of a legacy given for charitable purposes by the will of a person dying after the passing of this Act has been or will be applied to charitable purposes in Ireland, that portion of such legacy shall be exempt from legacy duty. | |
| [GA] | (3) Any succession or part of a succession which, if it were a legacy or part of a legacy given by the will of the predecessor, would be exempt under this section from legacy duty shall be exempt from succession duty. |