As Ann Déscrolláil
Cuir Déscrolláil ar siúl chun an dá leagan a scrolláil le chéile.
Uimhir 12 de 1954.
AN tACHT UM EASTÁIT DÍ-THIOMNÓIRÍ, 1954.
[An tiontó oifigiúil.]
Tosach feidhme.
1.—Tiocfaidh an tAcht seo i ngníomh an chéad lá de Mheitheamh, 1954.
Cásanna lena mbaineann an tAcht seo.
2.—Más rud é, tar éis tosach feidhme an Achta seo, go n-éagfaidh fear gan tiomna a dhéanamh i leith gach coda nó aon choda dá mhaoin, réadach nó pearsanta, agus go bhfágfaidh sé baintreach ach nach bhfágfaidh sliocht, beidh feidhm ag forála an Achta seo.
I gcás nach mó ná £4,000 an mhaoin a aistreos faoi dhí-thiomnacht.
3.—Mura mó ná ceithre mhíle punt glan-luach na maoine a bhfuil dí-thiomnacht ina leith, is leis an mbaintreach an mhaoin go hiomlán agus go heisiach.
I gcás inar mó ná £4,000 an mhaoin a aistreos faoi dhí-thiomnacht.
4.—(1) Más mó ná ceithre mhíle punt glan-luach na maoine a bhfuil dí-thiomnacht ina leith, beidh teideal ag an mbaintreach chun cuid cheithre mhíle punt di go hiomlán agus go heisiach agus beidh muirear aici ar iomlán na maoine sin i leith na ceithre mhíle punt sin, le hús air ó dháta an bháis do réir ceathair faoin gcéad sa bhliain go dtí go n-íocfar é.
(2) Amhail idir ionadaithe réadacha agus ionadaithe pearsanta an éagaigh, fulaingeofar agus íocfar an muirear sin i gcomhréir le luacha an eastáit réadaigh agus an eastáit phearsanta faoi seach ar éag sé gan tiomna a dhéanamh ina leith.
Scair na baintrí den iarmhar.
5.—An soláthar a déantar don bhaintreach le halt 4, is soláthar é de bhreis ar a leas agus a scair, agus gan dochar dá leas agus dá scair, san iarmhar den mhaoin a bheas fágtha tar éis an tsuim cheithre mhíle punt a bheith íoctha, amhail is dá mb'é an t-iarmhar sin iomlán eastáit an éagaigh agus dá mba nár ritheadh an t-alt sin.
Uireasa oidhre nó neas-ghaoil.
6.—Aon mhaoin d'aistreodh, d'uireasa oidhre nó neas-ghaoil, chun an Stáit mura mbeadh an t-alt seo, is leis an mbaintreach í go hiomlán agus go heisiach.
Mar luachálfar réadas.
7.—Chun críocha an Achta seo, déanfar glan-luach eastáit réadaigh a chinneadh i gcás feo shimplí trína luach comhlán a laghdú méid comhlán aon mhorgáiste nó príomhshuime eile a bheas muirearaithe air, agus luach aon bhlianachta nó íocaíochta tréimhsiúla eile is inmhuirir air, arna luacháil do réir na dtáiblí agus na rialacha atá sa Sceideal a ghabhas leis an Succession Duty Act, 1853, agus i gcás eastáit saoil do réir na dtáiblí agus na rialacha sin.
Mar luachálfar pearsantas.
8.—Chun críocha an Achta seo, déanfar glan-luach eastáit phearsanta a chinneadh trí fhiacha, caiteachais adhlaicthe agus caiteachais thiomnacha uile an éagaigh agus na dliteanais agus na muirir dhleathacha eile go léir a bhfuil an t-eastát pearsanta sin faoina réir a bhaint as a luach comhlán.
Athghairm.
9.—Athghairmtear leis seo an Intestates' Estates Act, 1890.
Gearrtheideal.
10.—Féadfar an tAcht um Eastáit Dí-thiomnóirí, 1954, a ghairm den Acht seo.
Number 12 of 1954.
INTESTATES' ESTATES ACT, 1954.
ARRANGEMENT OF SECTIONS
Section | |
Where property passing as on intestacy does not exceed £4,000. | |
Number 12 of 1954.
INTESTATES' ESTATES ACT, 1954.
Commencement.
1.—This Act shall come into operation on the first day of June, 1954.
Cases to which this Act applies.
2.—Where, after the commencement of this Act, a man dies intestate as to the whole or part of his property, real or personal, leaving a widow but no issue, the provisions of this Act shall apply.
Where property passing as on intestacy does not exceed £4,000.
3.—If the net value of the property as to which there is an intestacy does not exceed four thousand pounds, the property shall belong to the widow absolutely and exclusively.
Where property passing as on intestacy exceeds £4,000.
4.—(1) If the net value of the property as to which there is an intestacy exceeds four thousand pounds, the widow shall be entitled to four thousand pounds part thereof absolutely and exclusively and shall have a charge on the whole of such property for such four thousand pounds, with interest thereon from the date of the death at four per cent. per annum until payment.
(2) As between the real and personal representatives of the deceased, such charge shall be borne and paid in proportion to the values of the real and personal estates respectively as to which he dies intestate.
Widow's share of residue.
5.—The provision for the widow made by section 4 is in addition and without prejudice to her interest and share in the residue of the property remaining after payment of the sum of four thousand pounds, in the same way as if such residue had been the whole of the deceased's estate and that section had not been passed.
Where no heir or next of kin.
6.—Any property which, for want of an heir or of next of kin, would but for this section pass to the State shall belong to the widow absolutely and exclusively.
How realty to be valued.
7.—The net value of real estate shall for the purposes of this Act be ascertained in the case of a fee simple by deducting from the gross value thereof the gross amount of any mortgage or other principal sum charged thereon, and the value of any annuity or other periodical payment chargeable thereon, to be valued according to the tables and rules in the Schedule to the Succession Duty Act, 1853, and in the case of an estate for life according to the said tables and rules.
How personalty to be valued.
8.—The net value of personal estate shall for the purposes of this Act be ascertained by deducting from the gross value thereof all debts, funeral and testamentary expenses of the deceased, and all other lawful liabilities and charges to which the said personal estate is subject.
Repeal.
9.—The Intestates' Estates Act, 1890, is hereby repealed.
Short title.
10.—This Act may be cited as the Intestates' Estates Act, 1954.