Number 27 of 1965
SUCCESSION ACT 1965
REVISED
Updated to 4 May 2020
This Revised Act is an administrative consolidation of the Succession Act 1965. It is
prepared by the Law Reform Commission in accordance with its function under the Law
Reform Commission Act 1975 (3/1975) to keep the law under review and to undertake
revision and consolidation of statute law.
All Acts up to and including the Emergency Measures in the Public Interest (Covid-19)
Act 2020 (2/2020), enacted 27 March 2020 and all statutory instruments up to and
including the Planning and Development Act 2000 (Subsection (4) of Section 251A) (No.
2) Order 2020 (S.I. No. 165 of 2020), made 8 May 2020, were considered in the preparation
of this Revised Act.
Disclaimer: While every care has been taken in the preparation of this Revised Act, the
Law Reform Commission can assume no responsibility for and give no guarantees,
undertakings or warranties concerning the accuracy, completeness or up to date nature
of the information provided and does not accept any liability whatsoever arising from
any errors or omissions. Please notify any errors, omissions and comments by email to
revisedacts@lawreform.ie.
Number 27 of 1965
SUCCESSION ACT 1965
REVISED
Updated to 4 May 2020
Introduction
This Revised Act presents the text of the Act as it has been amended since enactment,
and preserves the format in which it was passed.
Related legislation
This Act is not collectively cited with any other Act.
Annotations
This Revised Act is annotated and includes textual and non-textual amendments,
statutory instruments made pursuant to the Act and previous affecting provisions.
An explanation of how to read annotations is available at
www.lawreform.ie/annotations.
Material not updated in this revision
Where other legislation is amended by this Act, those amendments may have been
superseded by other amendments in other legislation, or the amended legislation
may have been repealed or revoked. This information is not represented in this
revision but will be reflected in a revision of the amended legislation if one is
available.
Where legislation or a fragment of legislation is referred to in annotations, changes
to this legislation or fragment may not be reflected in this revision but will be
reflected in a revision of the legislation referred to if one is available.
A list of legislative changes to any Act, and to statutory instruments from 1972, may
be found linked from the page of the Act or statutory instrument at
www.irishstatutebook.ie.
Acts which affect or previously affected this revision
• Marriage Act 2015 (35/2015)
• Children and Family Relationships Act 2015 (9/2015)
• Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010
(24/2010)
• Adoption Act 2010 (21/2010)
i
• Land and Conveyancing Law Reform Act 2009 (27/2009)
• Civil Law (Miscellaneous Provisions) Act 2008 (14/2008)
• Civil Liability and Courts Act 2004 (31/2004)
• Capital Acquisitions Tax Consolidation Act 2003 (1/2003)
• Electronic Commerce Act 2000 (27/2000)
• Family Law (Miscellaneous) Act 1997 (18/1997)
• Family Law (Divorce) Act 1996 (33/1996)
• Family Law Act 1995 (26/1995)
• Building Societies Act 1989 (17/1989)
• Judicial Separation and Family Law Reform Act 1989 (6/1989)
• Status of Children Act 1987 (26/1987)
• Age of Majority Act 1985 (2/1985)
• Courts Act 1981 (11/1981)
• Capital Acquisitions Tax Act 1976 (8/1976)
• Courts Act 1971 (36/1971)
All Acts up to and including Emergency Measures in the Public Interest (Covid-19)
Act 2020 (2/2020), enacted 27 March 2020, were considered in the preparation of
this revision.
Statutory instruments which affect or previously affected this revision
• Finance (Transfer of Departmental Administration and Ministerial Functions)
Order 2015 (S.I. No. 318 of 2015)
• District Probate Registries (Places and Districts) Order 1966 (S.I. No. 274 of 1966)
• Succession Act 1965 (Commencement) Order 1966 (S.I. No. 168 of 1966)
All statutory instruments up to and including Planning and Development Act 2000
(Subsection (4) of Section 251A) (No. 2) Order 2020 (S.I. No. 165 of 2020), made 8
May 2020, were considered in the preparation of this revision.
ii
Number 27 of 1965.
SUCCESSION ACT 1965
REVISED
Updated to 4 May 2020
ARRANGEMENT OF SECTIONS
PART I
PRELIMINARY AND GENERAL
Section
Short title.1.
Commencement.2.
Interpretation.3.
Meaning of “real estate” and “estate or interest”.4.
Succession rights.4A.
Presumption of simultaneous death in cases of uncertainty.5.
Jurisdiction.6.
Expenses.7.
Repeals.8.
Savings.9.
PART II
DEVOLUTION OF REAL AND PERSONAL ESTATE ON DEATH
Devolution of real and personal estate.10.
Abolition of existing rules of descent, escheat, etc.11.
Further assimilation of law respecting real and personal estates of
deceased persons.
12.
Vesting of estate between death and grant of administration.13.
Construction of references to estates of deceased persons.14.
Construction of references to heirs.15.
PART III
EXECUTORS AND ADMINISTRATORS
1
Summons to executor to prove or renounce.16.
Cesser of right of executor to prove.17.
Withdrawal of renunciation.18.
Death of sole or last surviving executor.19.
Right of proving executors to exercise powers.20.
Executor not to act while administration is in force.21.
Protection of persons acting on probate or administration.22.
Liability of person fraudulently obtaining or retaining estate of
deceased.
23.
Liability of estate of personal representative.24.
Validity of conveyance not affected by revocation of representation.25.
PART IV
GRANTS OF REPRESENTATION
Grants of probate.26.
Grants of administration.27.
Entitlement to grant of probate or administration.27A.
Representation of real and personal estate separately or together.28.
Power to grant representation where no estate.29.
Power to grant representation to a trust corporation.30.
Grant of special administration where personal representative is
abroad.
31.
Administration during minority of executor.32.
Continuance of legal proceedings after revocation of temporary
administration.
33.
Administration bonds.34.
Applications for grants and revocations.35.
Grants in district probate registries.36.
Second and subsequent grants.37.
Caveats.38.
Calendars of grants.39.
Copies of wills, etc., to be delivered to Revenue Commissioners.40.
Issue of grants of representation in case of Circuit Court decrees.41.
Deposit and inspection of wills and other documents.42.
Official copies of wills and grants.43.
Trial by jury of questions of fact.44.
PART V
ADMINISTRATION OF ASSETS
Estate of deceased to be assets for payment of debts and legal
right.
45.
Administration of assets.46.
[1965.]Succession Act 1965[No. 27.]
2
Charges on property of deceased to be paid primarily out of the
property charged.
47.
Causes of action surviving on death.48.
Distribution of assets after notice to creditors.49.
Powers of personal representatives to sell and to act as trustees.50.
Protection of purchasers.51.
General provisions as to assent or transfer by personal representa-
tives.
52.
Special provisions as to unregistered land.53.
Special provisions as to registered land.54.
Powers of personal representatives as to appropriation.55.
Right of surviving spouse to require dwelling and household chattels
to be appropriated.
56.
Appointment by personal representatives of trustees of infant's
property.
57.
Powers of trustees of infant's property.58.
Right to follow property.59.
Powers to deal with estate, etc.60.
Purchasers from personal representatives.61.
Time allowed for distribution.62.
Advancements to children to be brought into account.63.
Duty of personal representatives as to inventory.64.
Administration on behalf of the State.65.
PART VI
DISTRIBUTION ON INTESTACY
Rules for distribution on intestacy.66.
Shares of surviving spouse and issue.67.
Shares of surviving civil partner and issue.67A.
Share of issue where no surviving spouse or surviving civil partner.67B.
Shares of parents.68.
Shares of brothers and sisters and their children.69.
Shares of next-of-kin.70.
Ascertainment of next-of-kin.71.
Half-blood.72.
Distribution of disclaimed estate.72A.
State as ultimate intestate successor.73.
Partial intestacy.74.
Construction of documents.75.
PART VII
WILLS
[1965.]Succession Act 1965[No. 27.]
3
Property which may be disposed of by will.76.
Capacity to make a will.77.
Signing and witnessing will.78.
Appointments by will.79.
Publication of will not necessary.80.
Will not void on account of incompetency of witness.81.
Gifts to an attesting witness, or spouse of witness, to be void.82.
Creditor attesting will charging estate with debts admissible as
witness.
83.
Executor admissible as witness.84.
Revocation of will.85.
Alterations in will after execution.86.
Revoked will not revived otherwise than by re-execution or codicil.87.
Subsequent conveyance or other act not to prevent operation of
will.
88.
Will to speak from death of testator.89.
Extrinsic evidence as to will.90.
Residuary devise or bequest to include estate comprised in lapsed
and void gifts.
91.
General devise of land to include leasehold as well as freehold.92.
General gift of realty or personalty to include property over which
testator has general power of appointment.
93.
Devise of real estate without words of limitation to pass whole
estate.
94.
Creation of estates tail.95.
Meaning of “die without issue”.96.
Devise of estate tail not to lapse where inheritable issue survives.97.
Gifts to children or other issue who leave issue living at testator's
death.
98.
Interpretation of devise or bequest in case of doubt.99.
Restriction on executory limitations.100.
PART VIII
CONFLICT OF LAWS RELATING TO TESTAMENTARY DISPOSITIONS
“Testamentary disposition”.101.
Validity as regards form.102.
Dispositions made on board vessel or aircraft.103.
Exercise of power of appointment.104.
Joint dispositions.105.
Effect of restrictions on capacity.106.
Construction of testamentary disposition.107.
Effect of testamentary disposition under Part VII.108.
[1965.]Succession Act 1965[No. 27.]
4
PART IX
LEGAL RIGHT OF TESTATOR'S SPOUSE AND PROVISION FOR CHILDREN
Application of Part IX.109.
Legitimated, illegitimate and adopted persons.110.
Right of surviving spouse.111.
Right of surviving civil partner.111A.
Priority of legal right.112.
Renunciation of legal right.113.
Renunciation of legal right.113A.
Effect of devise or bequest to spouse.114.
Election between legal right and rights under a will and on partial
intestacy.
115.
Provision in satisfaction of legal right.116.
Provision for children.117.
Estate duty.118.
Proceedings to be in chambers.119.
PART X
UNWORTHINESS TO SUCCEED AND DISINHERITANCE
Exclusion of persons from succession.120.
Dispositions for purpose of disinheriting spouse or children.121.
Proceedings to be in chambers.122.
PART XI
LIMITATION OF ACTIONS
Personal representative, as such, not a trustee under Statute of
Limitations, 1957.
123.
“Trustees” in Statute of Limitations, 1957, not to include a bailiff.124.
Persons entitled to shares in land.125.
Actions in respect of estates of deceased persons.126.
Limitation period in case of disability.127.
PART XII
PROVISIONS RELATING TO PROBATE OFFICE AND DISTRICT PROBATE
REGISTRIES
Assistant Probate Officer.128.
District probate registries.129.
Fees to be taken at district probate registries.130.
Acting district probate registrars.131.
[1965.]Succession Act 1965[No. 27.]
5
FIRST SCHEDULE
Rules as to Application of Assets
SECOND SCHEDULE
Repeals
ACTS REFERRED TO
1942, No. 22.Associated Bank under the Central Bank Act, 1942
1963, No. 33.Companies Act, 1963
1928, No. 9.Bodies Corporate (Executors and Administrators) Act,
1928
1867, c. 70.Public Records (Ireland) Act, 1867
1961, No. 41.Civil Liability Act, 1961
1964, No. 16.Registration of Title Act, 1964
1707, c. 2.Registration of Deeds Act, 1707
1881, c. 41.Conveyancing Act, 1881
1960, No. 42.Rent Restrictions Act, 1960
1954, No. 25.State Property Act, 1954
1954, No. 12.Intestates' Estates Act, 1954
1931, No. 13.Legitimacy Act, 1931
1952, No. 25.Adoption Act, 1952
1957, No. 6.Statute of Limitations, 1957
1936, No. 48.Courts of Justice Act, 1936
1926, No. 27.Court Officers Act, 1926
1959, No. 8.Administration of Estates Act, 1959
1945, No. 25.Court Officers Act, 1945
1951, No. 8.Court Officers Act, 1951
[1965.]Succession Act 1965[No. 27.]
6
Number 27 of 1965.
SUCCESSION ACT 1965
REVISED
Updated to 4 May 2020
AN ACT TO REFORM THE LAW RELATING TO SUCCESSION TO THE PROPERTY OF DECEASED
PERSONS AND, IN PARTICULAR, THE DEVOLUTION, ADMINISTRATION, TESTAMENTARY
DISPOSITION AND DISTRIBUTION ON INTESTACY OF SUCH PROPERTY, AND TO PROVIDE
FOR RELATED MATTERS. [22nd December, 1965.]
BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:—
Annotations
Modifications (not altering text):
C1 Application of Act to certain instruments not affected (20.09.2000) by Electronic Commerce Act
2000 (27/2000), s. 10, S.I. No. 293 of 2000.
Excluded laws.
10.—(1) Sections 12 to 23 are without prejudice to—
(a) the law governing the creation, execution, amendment, variation or revocation of—
(i) a will, codicil or any other testamentary instrument to which the Succession Act, 1965,
applies,
(ii) a trust, or
(iii) an enduring power of attorney,
(b) the law governing the manner in which an interest in real property (including a leasehold
interest in such property) may be created, acquired, disposed of or registered, other
than contracts (whether or not under seal) for the creation, acquisition or disposal of
such interests,
(c) the law governing the making of an affidavit or a statutory or sworn declaration, or
requiring or permitting the use of one for any purpose, or
(d) the rules, practices or procedures of a court or tribunal,
except to the extent that regulations under section 3 may from time to time prescribe.
C2 Application of Act not affected in certain circumstances by Family Law Act 1995 (26/1995), s. 15A,
as inserted (27.02.1997) by Family Law (Divorce) Act 1996 (33/1996), commenced 3 months after
enactment.
Orders for provision for spouse out of estate of other spouse.
15A.—(1) Subject to the provisions of this section, where, following the grant of a decree of
judicial separation, a court makes an order under section 14 in relation to the spouses concerned
7
and one of the spouses dies, the court, on application to it in that behalf by the other spouse ('the
applicant') not more than 6 months after representation is first granted under the Act of 1965 in
respect of the estate of the deceased spouse, may by order make such provision for the applicant
out of the estate of the deceased spouse as it considers appropriate having regard to the rights
of any other person having an interest in the matter and specifies in the order if it is satisfied that
proper provision in the circumstances was not made for the applicant during the lifetime of the
deceased spouse under section 8, 9, 10 (1) (a), 11 or 12 for any reason (other than conduct referred
to in subsection (2) (i) of section 16 of the applicant).
...
C3 Application of Act not affected in certain circumstances (27.02.1997) by Family Law (Divorce) Act
1996 (33/1996), s. 18, commenced 3 months after enactment.
Orders for provision for spouse out of estate of other spouse.
18.—(1) Subject to the provisions of this section, where one of the spouses in respect of whom
a decree of divorce has been granted dies, the court, on application to it in that behalf by the
other spouse (“the applicant”) not more than 6 months after representation is first granted under
the Act of 1965 in respect of the estate of the deceased spouse, may by order make such provision
for the applicant out of the estate of the deceased spouse as it considers appropriate having regard
to the rights of any other person having an interest in the matter and specifies in the order if it is
satisfied that proper provision in the circumstances was not made for the applicant during the
lifetime of the deceased spouse under section 13, 14, 15, 16 or 17 for any reason (other than
conduct referred to in subsection (2) (i) of section 20 of the applicant).
...
C4 Application of Act restricted (1.08.1996) by Family Law Act 1995 (26/1995), s. 14, S.I. No. 46 of
1996.
Orders extinguishing succession rights on judicial separation.
14.—On granting a decree of judicial separation or at any time thereafter, the court may, on
application to it in that behalf by either of the spouses concerned, make an order extinguishing
the share that either of the spouses would otherwise be entitled to in the estate of the other
spouse as a legal right or on intestacy under the Act of 1965 if—
(a) it is satisfied that adequate and reasonable financial provision exists or can be made under
section 8, 9, 10 (1) (a), 11, 12 or 13 for the spouse whose succession rights are in question
(“the spouse concerned”),
(b) the spouse concerned is a spouse for the support of whom the court refused to make an
order under section 8, 9, 10 (1) (a), 11, 12 or 13, or
(c) it is satisfied that the spouse concerned is not a spouse for whose benefit the court would,
if an application were made to it in that behalf, make an order under section 8, 9, 10 (1)
(a), 11, 12 or 13.
C5 Rights of spouses under Act confirmed not affected (1.08.1996) by Family Law Act 1995 (26/1995),
s. 48, S.I. No. 46 of 1996.
Property of engaged couples.
48.—For the avoidance of doubt, it is hereby declared that the reference in section 5 (1) of the
Family Law Act, 1981, to the rules of law relating to the rights of spouses in relation to property
in which either or both of them has or have a beneficial interest shall relate and be deemed always
to have related only to the rules of law for the determination of disputes between spouses, or a
claim by one of them, in relation to the beneficial ownership of property in which either or both
of them has or have a beneficial interest and, in particular, does not relate, and shall be deemed
never to have related, to the rules of law relating to the rights of spouses under the Act of 1965,
the Family Home Protection Act, 1976, the Act of 1989 or this Act.
C6 Application of Act restricted (19.10.1989) by Judicial Separation and Family Law Reform Act 1989
(6/1989), s. 17, commenced as per s. 46(2).
[1965.]Succession Act 1965[No. 27.]
8
Order extinguishing succession rights.
17.—(1) On granting a decree of judicial separation, or at any time thereafter, the court shall,
on the application of either spouse, consider whether it should make an order extinguishing the
share that either spouse would otherwise be entitled to in the estate of the other spouse as a legal
right or on intestacy under the Succession Act, 1965.
...
PART I
PRELIMINARY AND GENERAL
Short title.
1.—This Act may be cited as the Succession Act, 1965.
Commencement.
2.—This Act shall come into operation on such day, not earlier than the 1st day of
July, 1966, as the Minister by order appoints.
Annotations
Editorial Notes:
E1 Power pursuant to section exercised (1.01.1967) by Succession Act 1965 (Commencement) Order
1966, S.I. No. 168 of 1966.
2. The 1st day of January, 1967, is hereby appointed as the day on which the Succession Act,
1965 , shall come into operation.
Interpretation.
3.—(1) In this Act, except where the context otherwise requires—
F1[‘Act of 2015’ means the Children and Family Relationships Act 2015;]
“administration”, in relation to the estate of a deceased person, means letters of
administration, whether with or without a will annexed, and whether granted for
special or limited purposes;
“administrator” means a person to whom administration is granted;
F2[‘civil partner’ has the meaning assigned to it by the Civil Partnership and Certain
Rights and Obligations of Cohabitants Act 2010;]
“conveyance” includes a mortgage, charge, lease, assent, transfer, disclaimer, release
and every other assurance of property by any instrument except a will;
“the court” shall be construed in accordance with section 6;
“estate” shall be construed in accordance with section 14;
“grant” means grant of representation;
“infant” means a person under the age of twenty-one years;
“an intestate” means a person who leaves no will or leaves a will but leaves undisposed
of some beneficial interest in his estate, and “intestate” shall be construed accordingly;
F3[‘issue’ shall be construed in accordance with section 4A (inserted by the Status of
Children Act, 1987);]
F4[‘legal right’ means—
[1965.]Succession Act 1965[No. 27.]
PT. I S. 1
9
(a) the right of a spouse under section 111 to a share in the estate of a deceased
person, and
(b) the right of a civil partner under section 111A to a share in the estate of a
deceased person;]
“the Minister” means the Minister for Justice;
“pecuniary legacy” includes an annuity, a general legacy, a demonstrative legacy so
far as it is not discharged out of the designated property, and any other general
direction by a testator for the payment of money, including all death duties free from
which any devise, bequest, or payment is made to take effect;
“per stirpes” shall be construed in accordance with subsection (3);
“personal representative” means the executor or the administrator for the time being
of a deceased person;
“possession” includes the receipt of, or the right to receive, rents and profits, if any;
“probate” means probate of a will;
“property” includes all property both real and personal;
“purchaser” means a grantee, lessee, assignee, mortgagee, chargeant or other person
who F5[...] acquires an estate or interest in property for valuable consideration;
“real estate” has the meaning assigned to it by section 4;
“representation” means probate or administration;
“share”, in relation to the estate of a deceased person, includes any share or interest,
whether arising under a will, on intestacy or as a legal right, and includes also the
right to the whole estate;
“trust corporation” has the meaning assigned to it by subsection (4) of section 30;
“valuable consideration” means consideration in money or money's worth;
“will” includes codicil.
F3[(1A) In this Act a reference, however expressed, to a person whose parents have
married or have not married each other shall be construed in accordance with section
4 of the Status of Children Act, 1987.]
(2) Descendants and relatives of a deceased person begotten before his death but
born alive thereafter shall, for the purposes of this Act, be regarded as having been
born in the lifetime of the deceased and as having survived him.
(3) Where a deceased person's estate or any share therein is to be distributed per
stirpes among his issue, any issue more remote than a child of the deceased shall
take through all degrees, according to their stocks, in equal shares if more than one,
the share which the parent of such issue would have taken if living at the death of
the deceased, and no issue of the deceased shall take if the parent of such issue is
living at the death of the deceased and so capable of taking.
(4) In this Act, a reference to any enactment is to that enactment as amended or
extended by any other enactment, including this Act.
(5) In this Act, a reference to a Part, section, or Schedule is to a Part, section, or
Schedule of this Act, unless it is indicated that a reference to some other enactment
is intended.
[1965.]Succession Act 1965[No. 27.]
PT. I S. 3
10
Annotations
Amendments:
F1 Inserted (4.05.2020) by Children and Family Relationships Act 2015 (9/2015), s. 64, S.I. No. 624 of
2019.
F2 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 69, S.I. No. 648 of 2010.
F3 Inserted (14.06.1988) by Status of Children Act 1987 (26/1987), s. 28(a), (b), in force as per s.
1(2)(b).
F4 Substituted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 69, S.I. No. 648 of 2010.
F5 Deleted (20.07.2008) by Civil Law (Miscellaneous Provisions) Act 2008 (14/2008), s. 67, S.I. No.
274 of 2008.
Modifications (not altering text):
C7 Interpretation of inheritance tax clarified (21.02.2003) by Capital Acquisitions Tax Consolidation
Act 2003 (1/2003), s. 113, commenced on enactment.
Tax, in relation to certain legislation.
113.—(1) Inheritance tax shall not be a duty or a death duty for the purposes of section 9 of the
Succession Act, 1965, but it shall be a death duty for the purposes of—
(a) section 34 (3) of that Act;
(b) the definition of pecuniary legacy in section 3 (1) of that Act; and
(c) paragraph 8 of Part II of the First Schedule to that Act.
Editorial Notes:
E2 Previous affecting provision: Capital Acquisitions Tax Act 1976 (8/1976), s. 68(1)(b), repealed
(21.02.2003) by Capital Acquisitions Tax Consolidation Act 2003 (1/2003), s. 118(1).
E3 The definition of “infant” is affected (1.03.1985) by the blanket amendment in the Age of Majority
Act 1985 (2/1985), s. 2, commenced as per s. 9(2).
Meaning of “real
estate” and
“estate or inter-
est”.
[1959 (No. 8) ss.
2, 6]
4.—For the purposes of this Act—
(a) “real estate” includes chattels real, and land in possession, remainder, or
reversion, and every estate or interest in or over land (including real estate
held by way of mortgage or security, but not including money to arise under
a trust for sale of land, or money secured or charged on land);
(b) the estate or interest of a deceased person in an estate tail shall be deemed
to be an estate or interest ceasing on his death, but any further or other
estate or interest of the deceased person in remainder or reversion which is
capable of being disposed of by his will shall not be deemed to be an estate
or interest so ceasing;
(c) the estate or interest of a deceased person under a joint tenancy where any
tenant survives the deceased person shall be deemed to be an estate or
interest ceasing on his death;
(d) on the death of a corporator sole his estate or interest in the corporation's
real estate shall be deemed to be an estate or interest ceasing on his death;
[1965.]Succession Act 1965[No. 27.]
PT. I S. 3
11
(e) the estate or interest of a deceased person in real estate shall not be deemed
to be an estate or interest ceasing on his death merely because by reason of
illegitimacy or otherwise he did not leave next-of-kin surviving him.
F6[Succession
rights.
4A.—(1) F7[Subject to subsection (1A), in deducing any relationship] for the
purposes of this Act, the relationship between every person and his father and
mother shall, subject to section 27A of this Act (inserted by the Act of 1987), be
determined in accordance with section 3 of the Act of 1987, and all other relationships
shall be determined accordingly.
F8[(1A) In deducing any relationship for the purposes of this Act, the relationship
between every donor-conceived child (within the meaning of the Act of 2015) and his
or her parents shall be determined in accordance with section 5 of the Act of 2015
and all other relationships shall be determined accordingly.]
(2) F7[Subject to subsection (2A) (inserted by section 65(d) of the Act of 2015),
where a person] whose father and mother have not married each other dies intestate,
he shall be presumed not to have been survived by his father, or by any person
related to him through his father, unless the contrary is shown.
F8[(2A) The reference to father in subsection (2) does not include a man who is,
under section 5 of the Act of 2015, a parent of the first-mentioned person referred
to in that subsection.]
(3) The reference in section 75(1) to Part VI and the reference in the said section
75(1) to the foregoing provisions of the said Part VI shall, in relation to an instrument
inter vivos made, or a will coming into operation, after the commencement of Part V
of the Act of 1987, be construed as including references to this section.
F9[(4) This section is without prejudice to section 60 (which section as construed
in accordance with section 27(3) of the Act of 1987 relates to the property rights of
adopted persons) of the Adoption Act 2010.]
(5) This section shall not affect any rights under the intestacy of a person dying
before the commencement of Part V of the Act of 1987.
(6) In this section ‘the Act of 1987’ means the Status of Children Act, 1987.]
Annotations
Amendments:
F6 Inserted (14.06.1988) by Status of Children Act 1987 (26/1987), s. 29, commenced as per s. 1(2)(b).
F7
Substituted (4.05.2020) by Children and Family Relationships Act 2015 (9/2015), s. 65(a) and (c),
S.I. No. 624 of 2019.
F8 Inserted (4.05.2020) by Children and Family Relationships Act 2015 (9/2015), s. 65(b) and (d), S.I.
No. 624 of 2019.
F9 Substituted (1.11.2010) by Adoption Act 2010 (21/2010), s. 173, S.I. No. 511 of 2010.
Modifications (not altering text):
C8 Application of section extended (14.06.1988) by Status of Children Act 1987 (26/1987), s. 27(3),
commenced as per s. 1(2)(b).
Construction of dispositions, etc.
27.—...
(3) For the purpose of any property right to which this section or section 4A (inserted by this
Act) of the Act of 1965 relates, the provisions of section 26 of the Adoption Act, 1952 (which relates
to the property rights of persons adopted under the Adoption Acts, 1952 to 1976) shall be construed
[1965.]Succession Act 1965[No. 27.]
PT. I S. 4
12
as applying also to any person adopted outside the State whose adoption is recognised by virtue
of the law for the time being in force in the State.
Editorial Notes:
E4 The section heading is taken from the amending provision in the absence of one included in the
amendment.
Presumption of
simultaneous
death in cases of
uncertainty.
[New]
5.—F10[(1)] Where, after the commencement of this Act, two or more persons have
died in circumstances rendering it uncertain which of them survived the other or
others, then, for the purposes of the distribution of the estate of any of them, they
shall all be deemed to have died simultaneously.
F10[(2) Where immediately prior to the death of two or more persons they held
any property as joint tenants and they died, or under subsection (1) were deemed to
have died, simultaneously, they shall be deemed to have held the property immedi-
ately prior to their deaths as tenants in common in equal shares.
(3) Property deemed under subsection (2) to have been held by persons as tenants
in common shall form part of their respective estates.]
Annotations
Amendments:
F10 Inserted (20.07.2008) by Civil Law (Miscellaneous Provisions) Act 2008 (14/2008), s. 68(a) and (b),
S.I. No. 274 of 2008.
Jurisdiction.
[1961 (No. 39) s.
22 (1) and Third
Schedule at ref.
nos. 16 and 17]
6.—(1) The jurisdiction conferred on a court by this Act may be exercised by the
High Court.
(2) Subject to subsection (3), the Circuit Court shall, concurrently with the High
Court, have all the jurisdiction of the High Court to hear and determine proceedings
of the following kinds:
(a) an action in respect of the grant or revocation of representation of the estate
of a deceased person in case there is any contention in relation thereto;
(b) proceedings in respect of the administration of the estate of a deceased person
or in respect of any share therein;
(c) any proceeding under section 56, 115, 117 or 121.
(3) Unless the necessary parties to the proceedings in a cause sign, either before
or at any time during the hearing, the form of consent prescribed by rules of court,
the Circuit Court shall not, by virtue of subsection (2), have jurisdiction where the
estate of the deceased person, in so far as it consists of real estate of which, at the
time of his death, he was beneficially seised or possessed, exceeds the F11[market
value] of F12[€3,000,000].
(4) The jurisdiction conferred on the Circuit Court by this section shall be exercised
by the judge of the circuit where the deceased, at the time of his death, had a fixed
place of abode.
F13[(5) In this section ‘market value’ means, in relation to land, the price that would
have been obtained in respect of the unencumbranced fee simple were the land to
have been sold on the open market, in the year immediately preceding the bringing
of the proceedings concerned, in such manner and subject to such conditions as might
[1965.]Succession Act 1965[No. 27.]
PT. I S. 4A
13
reasonably be calculated to have resulted in the vendor obtaining the best price for
the land.]
Annotations
Amendments:
F11 Substituted (11.01.2017) by Civil Liability and Courts Act 2004 (31/2004), s. 47(a), S.I. No. 2 of
2017.
F12 Substituted (11.01.2017) by Civil Liability and Courts Act 2004 (31/2004), s. 47(a), S.I. No. 2 of
2017.
F13 Inserted (11.01.17) by Civil Liability and Courts Act 2004 (31/2004), s. 47(b), S.I. No. 2 of 2017.
Expenses.
7.—The expenses incurred by the Minister in the administration of this Act shall,
to such extent as may be sanctioned by the Minister for Finance, be paid out of moneys
provided by the Oireachtas.
Repeals.
8.—The enactments mentioned in the Second Schedule are hereby repealed to the
extent specified in the third column.
Savings.
[1959 (No. 8) s.
8]
9.—(1) Nothing in this Act shall affect any unrepealed enactment dispensing with
probate or administration in the case of personal estate not including chattels real.
(2) Subject to section 118, nothing in this Act shall—
(a) affect any duty payable in respect of real estate or impose on real estate any
other duty than is payable in respect thereof immediately before the
commencement of this Act, or
(b) affect any remedy for the recovery of any death duty;
provided, however, that succession duty shall be payable having regard to the rules
of distribution of property contained in this Act.
(3) Except to the extent to which any provision of this Act expressly provides to the
contrary, the provisions of this Act shall not apply to the estate of any person dying
before the commencement of this Act.
(4) The provisions of this Act shall not apply to the will of a testator who dies before
the commencement of this Act but shall apply to the will of every testator who dies
after such commencement, whether the will was executed before or after that time.
(5) The repeal of any enactment by this Act shall not, save where the contrary
appears, affect any established jurisdiction, form or course of pleading, practice or
procedure derived from the repealed enactment.
Annotations
Modifications (not altering text):
C9 Interpretation of inheritance tax clarified (21.02.2003) by Capital Acquisitions Tax Consolidation
Act 2003 (1/2003), s. 113, commenced on enactment.
Tax, in relation to certain legislation.
113.—(1) Inheritance tax shall not be a duty or a death duty for the purposes of section 9 of the
Succession Act, 1965, but it shall be a death duty for the purposes of—
[1965.]Succession Act 1965[No. 27.]
PT. I S. 6
14
(a) section 34 (3) of that Act;
(b) the definition of pecuniary legacy in section 3 (1) of that Act; and
(c) paragraph 8 of Part II of the First Schedule to that Act.
Editorial Notes:
E5 Previous affecting provision: Capital Acquisitions Tax Act 1976 (8/1976), s. 68(1)(b), repealed
(21.02.2003) by Capital Acquisitions Tax Consolidation Act 2003 (1/2003), s. 118(1).
PART II
DEVOLUTION OF REAL AND PERSONAL ESTATE ON DEATH
Devolution of
real and personal
estate.
[1881 (c. 41) s.
30; 1959 (No. 8)
ss. 6, 7 (1), 15
(pt.)]
10.—(1) The real and personal estate of a deceased person shall on his death,
notwithstanding any testamentary disposition, devolve on and become vested in his
personal representatives.
(2) The personal representatives for the time being of a deceased person are deemed
in law his heirs and assigns within the meaning of all trusts and powers.
(3) The personal representatives shall be the representatives of the deceased in
regard to his real and personal estate and shall hold the estate as trustees for the
persons by law entitled thereto.
(4) The references in this section to the real and personal estate of a deceased
person are to property to which he was entitled for an estate or interest not ceasing
on his death, and include property over which he exercised by will a general power
of appointment.
(5) This section shall apply to property vested on any trust in a deceased person
solely, as it applies to his real and personal estate.
Abolition of exist-
ing rules of
descent, escheat,
etc.
[New]
11.—(1) Without prejudice to the succeeding provisions of this section, all existing
rules, modes and canons of descent and of devolution by special occupancy are
hereby abolished except in so far as they may apply to the descent of an estate tail.
(2) Dower and tenancy by the curtesy are hereby abolished.
(3) Escheat to the State and escheat to a mesne lord for want of heirs are hereby
abolished.
Further assimila-
tion of law
respecting real
and personal
estates of
deceased
persons.
[1959 (No. 8) s. 7
(2)]
12.—(1) All enactments (including this Act) and rules of law relating to—
(a) the effect of representation as respects personal estate,
(b) the dealing with personal estate before representation,
(c) the powers, rights, duties, and liabilities of personal representatives in respect
of personal estate,
(d) the payment of costs of administration, and
(e) all other matters with respect to the administration of personal estate,
shall, so far as applicable, apply to real estate as if it were personal estate; and
subsequent provisions of this section shall not prejudice the generality of this
subsection.
[1965.]Succession Act 1965[No. 27.]
PT. I S. 9
15
(2) All jurisdiction of any court with respect to the appointment of administrators
or otherwise with respect to the grant of representation as respects personal estate
shall extend over, and be exercisable in relation to, real estate as if it were personal
estate and the rights, as respects citations to see proceedings, of persons interested
or claiming to be interested in the real estate of a deceased person shall be the same
as those of persons interested or claiming to be interested in the personal estate of
that deceased person.
(3) A grant of representation shall, unless containing an express limitation to the
contrary, have effect as well over the real as over the personal estate.
Vesting of estate
between death
and grant of
administration.
[1959 (No. 8) s.
13]
13.—Where a person dies intestate, or dies testate but leaving no executor surviving
him, his real and personal estate, until administration is granted in respect thereof,
shall vest in the President of the High Court who, for this purpose, shall be a corpora-
tion sole.
Construction of
references to
estates of
deceased
persons.
[New]
14.—References in the subsequent provisions of this Act and in any subsequent
enactment to the estate of a deceased person shall, unless the contrary intention
appears, include references to both the real and personal estate of that deceased
person.
Construction of
references to
heirs.
[1891 (c. 66) s.
89]
15.—(1) The word “heir” or “heirs”, used as a word of limitation in any enactment,
deed or instrument passed or executed either before or after the commencement of
this Act, shall have the same effect as if this Act had not been passed.
(2) The word “heir” or “heirs”, used as a word of purchase in any enactment, deed
or instrument passed or executed before the commencement of this Act, shall bear
the same meaning as if this Act had not been passed.
(3) The word “heir” or “heirs”, used as a word of purchase in any enactment, deed
or instrument passed or executed after the commencement of this Act, shall, unless
the contrary intention appears, be construed to mean the person or persons, other
than a creditor, who would be beneficially entitled under Part VI to the estate of the
ancestor if the ancestor had died intestate.
(4) Subject as aforesaid, references in any enactment, deed or instrument passed
or executed either before or after the commencement of this Act to the heirs of any
person shall be construed to refer to his personal representatives.
PART III
EXECUTORS AND ADMINISTRATORS
Summons to
executor to prove
or renounce.
[1537 (c. 18)]
16.—The High Court shall have power to summon any person named as executor
in a will to prove or renounce probate.
Cesser of right of
executor to
prove.
[1857 (c. 79) s.
84; 1859 (c. 31)
s. 12]
17.—Where a person appointed executor by a will—
(a) survives the testator but dies without having taken out probate, or
(b) is cited to take out probate and does not appear to the citation, or
(c) renounces probate,
[1965.]Succession Act 1965[No. 27.]
PT. II S. 12
16
his rights in respect of the executorship shall wholly cease, and the representation
to the testator and the administration of his estate shall devolve and be committed
in like manner as if that person had not been appointed executor.
Withdrawal of
renunciation.
[New]
18.—(1) Where an executor who has renouncedprobate has been permitted, whether
before or after the commencement of this Act, to withdraw the renunciation and
prove the will, the probate shall take effect and be deemed always to have taken
effect without prejudice to the previous acts and dealings of and notices to any other
personal representative who has previously taken out representation, and a memo-
randum of the subsequent probate shall be endorsed on the original grant.
(2) This section applies whether the testator died before or after the commencement
of this Act.
Death of sole or
last surviving
executor.
[New]
19.—(1) Where the sole or last surviving executor of a testator dies after the
commencement of this Act, the executor of such executor shall not be the executor
of that testator.
(2) This section applies whether the testator died before or after the commencement
of this Act.
Right of proving
executors to
exercise powers.
[Cf. 1959 (No. 8)
s. 18 (2)]
20.—(1) Where probate is granted to one or some of two or more persons named
as executors, whether or not power is reserved to the other or others to prove, all
the powers which are by this Act or otherwise by law conferred on the personal
representative may be exercised by the proving executor or executors or the survivor
or survivors of them and shall be as effectual as if all the persons named as executors
had concurred therein.
(2) This section applies whether the testator died before or after the commencement
of this Act.
Executor not to
act while adminis-
tration is in
force.
[1857 (c. 79) s.
80]
21.—Where administration has been granted in respect of the estate, or any part
of the estate, of a deceased person, no person shall have power to bring any action
or otherwise act as executor of the deceased person in respect of the estate comprised
in or affected by the grant until the grant has been recalled or revoked or has expired.
Protection of
persons acting on
probate or
administration.
[1857 (c. 79) ss.
82, 83]
22.—(1) Every person making or permitting to be made any payment or disposition
in good faith under a representation shall be indemnified and protected in so doing,
notwithstanding any defect or circumstance whatsoever affecting the validity of the
representation.
(2) Where a representation is revoked, all payments and dispositions made in good
faith to a personal representative under the representation before the revocation
thereof are a valid discharge to the person making the same; and the personal
representative who acted under the revoked representation may retain and reimburse
himself in respect of any payments or dispositions made by him which the person to
whom representation is afterwards granted might have properly made.
Liability of person
fraudulently
obtaining or
retaining estate
of deceased.
[1634 (sess. 3. c.
10)]
23.—(1) If any person, to the defrauding of creditors or without full valuable
consideration, obtains, receives or holds any part of the estate of a deceased person
or effects the release of any debt or liability due to the estate of the deceased, he
shall be charged as executor in his own wrong to the extent of the estate received or
coming to his hands, or the debt or liability released, after deducting—
(a) any debt for valuable consideration and without fraud due to him from the
deceased person at the time of his death; and
[1965.]Succession Act 1965[No. 27.]
PT. III S. 17
17
(b) any payment made by him which might properly be made by a personal
representative.
(2) In this section, “full valuable consideration” means such valuable consideration
as amounts or approximates to the value of that for which it is given.
Liability of estate
of personal
representative.
[1695 (c. 6) s. 11]
24.—Where a person as personal representative of a deceased person (including
an executor in his own wrong) wastes or converts to his own use any part of the estate
of the deceased, and dies, his personal representative shall to the extent of the
available assets of the defaulter be liable and chargeable in respect of such waste or
conversion in the same manner as the defaulter would have been if living.
Validity of
conveyance not
affected by revo-
cation of repre-
sentation.
[New]
25.—(1) All conveyances of any estate or interest in the estate of a deceased person
made to a purchaser either before or after the commencement of this Act by a person
to whom representation has been granted are valid, notwithstanding any subsequent
revocation or variation, either before or after the commencement of this Act, of the
grant.
(2) This section takes effect without prejudice to any order of the court made before
the commencement of this Act, and applies whether the deceased died before or
after such commencement.
PART IV
GRANTS OF REPRESENTATION
Grants of
probate.
[1857 (c. 79) s. 6]
26.—(1) The High Court shall have power to grant probate to one or more of the
executors of a deceased person, and a grant may be limited in any way the Court
thinks fit.
(2) The High Court shall have power to revoke, cancel or recall any grant of probate.
Grants of adminis-
tration.
[1357 (st. 1. c.
11); 1537 (c. 18);
1959 (No. 8) s.
12]
27.—(1) The High Court shall have power to grant administration (with or without
will annexed) of the estate of a deceased person, and a grant may be limited in any
way the Court thinks fit.
(2) The High Court shall have power to revoke, cancel or recall any grant of admin-
istration.
(3) Subject to subsection (4), the person or persons to whom administration is to
be granted shall be determined in accordance with rules of the High Court.
(4) Where by reason of any special circumstances it appears to the High Court (or,
in a case within the jurisdiction of the Circuit Court, that Court) to be necessary or
expedient to do so, the Court may order that administration be granted to such person
as it thinks fit.
(5) On administration being granted, no person shall be or become entitled without
a grant to administer any estate to which that administration relates.
(6) Every person to whom administration is granted shall, subject to any limitations
contained in the grant, have the same rights and liabilities and be accountable in like
manner as if he were the executor of the deceased.
[1857 (c. 79) ss.
75, 76, 77]
(7) Where any legal proceedings are pending touching the validity of the will of a
deceased person, or for obtaining, recalling or revoking any grant, the High Court
may grant administration of the estate of the deceased to an administrator, who shall
have all the rights and powers of a general administrator, other than the right of
distributing the estate of the deceased, and every person to whom such administration
[1965.]Succession Act 1965[No. 27.]
PT. III S. 23
18
is granted shall be subject to the immediate control of the Court and act under its
direction.
(8) The Court may, out of the estate of the deceased person, assign to an adminis-
trator appointed under subsection (7) such reasonable remuneration as the Court
thinks fit.
(9) This section applies whether the deceased died before or after the commence-
ment of this Act.
F14[Entitlement
to grant of
probate or
administration.
27A.—F15[(1)]F16[Subject to subsection (2), for the purpose of the application] of
section 26 or 27 in respect of the estate of a deceased person, the deceased shall be
presumed, unless the contrary is shown, not to have been survived by any person
related to him F16[whose parents have not married each other or whose parents are
not civil partners of each other] or by any person whose relationship with the deceased
is deduced through a person F16[whose parents have not married each other or whose
parents are not civil partners of each other].
F15[(2) Subsection (1) shall not apply in relation to a person whose parents have
not married each other or whose parents are not civil partners of each other where—
(a) the person has been adopted by a cohabiting couple—
(i) under an adoption order, or
(ii) outside the State, where that adoption is recognised by virtue of the law
for the time being in force in the State,
or
(b) they are the parents, under section 5 of the Act of 2015, of the person.
(3) In this section—
“ ‘Act of 2010’ means the Adoption Act 2010;
‘adoption order’ has the same meaning as it has in section 3(1) of the Act of 2010;
‘cohabiting couple’ has the same meaning as it has in section 3(1) (amended by section
102 of the Act of 2015) of the Act of 2010.]]
Annotations
Amendments:
F14 Inserted (14.06.1988) by Status of Children Act 1987 (26/1987), s. 30, commenced as per s. 1(2)(b).
F15
Inserted (2.11.2017) by Children and Family Relationships Act 2015 (9/2015), s. 66(a) and (c),
commenced by S.I. No. 474 of 2017 other than in relation to insertion of subs. (2)(b); commenced
in relation to insertion of subs. (2)(b) (4.05.2020) by S.I. No. 624 of 2019.
F16 Substituted (2.11.2017) by Children and Family Relationships Act 2015 (9/2015), s. 66(b), S.I. No.
474 of 2017.
Editorial Notes:
E6 The section heading is taken from the amending section in the absence of one included in the
amendment.
[1965.]Succession Act 1965[No. 27.]
PT. IV S. 27
19
Representation of
real and personal
estate separately
or together.
[1959 (No. 8) s.
15]
28.—(1) Representation may be granted either separately in respect of real estate
and in respect of personal estate, or in respect of real estate together with personal
estate, and may be granted in respect of real estate although there is no personal
estate, or in respect of personal estate although there is no real estate.
(2) Where the estate of the deceased person is known to be insolvent, the grant
shall not be severed except as regards a trust estate.
Power to grant
representation
where no estate.
[1959 (No. 8) s.
16]
29.—The High Court shall have jurisdiction to make a grant of representation in
respect of a deceased person, notwithstanding that the deceased left no estate in
the State, and to make a de bonis non or other form of grant in respect of unadminis-
tered estate, notwithstanding that there is no unadministered estate of the deceased
in the State.
Power to grant
representation to
a trust corpora-
tion.
[New. Cf. 1928
(No. 9)]
30.—(1) The High Court may—
(a) where a trust corporation is named in a will as executor, whether alone or
jointly with another person, grant probate to the corporation either solely
or jointly with another person, as the case may require, and
(b) grant administration to a trust corporation, either solely or jointly with
another person,
and the corporation may act accordingly as executor or administrator, as the case
may be.
(2) Representation shall not be granted to any person on behalf of a trust corpora-
tion.
(3) Any officer authorised for the purpose by a trust corporation or the directors
or governing body thereof may, on behalf of the corporation, swear affidavits, give
security and do any other act or thing which the Court may require with a view to the
grant to the corporation of representation, and the acts of an officer so authorised
shall be binding on the corporation.
(4) In this Act, “trust corporation” means—
(a) a corporation appointed by the High Court in any particular case to be a
trustee;
(b) a corporation empowered by its constitution to undertake trust business,
and having a place of business in the State or Northern Ireland, and being—
(i) a company established by Act or charter, or
(ii) an Associated Bank under the Central Bank Act, 1942, or
(iii) a company (whether registered with or without limited liability) within
the definition contained in the Companies Act, 1963, or within the meaning
of the corresponding law of Northern Ireland, having a capital (in stock
or shares) for the time being issued of not less than £250,000, of which
not less than £100,000 has been paid up in cash, or
(iv) a company (registered without limited liability) within the definition
contained in the said Companies Act or within the meaning of the said
law of Northern Ireland, one of the members of which is a corporation
within any of the previous provisions of this paragraph; or
F17[(v) a building society authorised under the Building Societies Act, 1989;
or]
(c) a corporation which satisfies the President of the High Court that it undertakes
the administration of any charitable, ecclesiastical or public trust without
[1965.]Succession Act 1965[No. 27.]
PT. IV S. 28
20
remuneration, or that by its constitution it is required to apply the whole of
its net income for charitable, ecclesiastical or public purposes and is
prohibited from distributing, directly or indirectly, any part thereof by way
of profits, and is authorised by the President of the High Court to act in
relation to such trusts as a trust corporation.
(5) Where a body corporate, as defined by section 4 of the Bodies Corporate
(Executors and Administrators) Act, 1928, is named as executor in a will executed
before the commencement of this Act, probate may be granted to that body corporate
under this section, notwithstanding that it is not a trust corporation as defined in
subsection (4).
Annotations
Amendments:
F17 Inserted (01.09.1989) by Building Societies Act 1989 (17/1989), s. 29(6), S.I. No. 182 of 1989.
Grant of special
administration
where personal
representative is
abroad.
[1857 (c. 79) s.
79; 1859 (c. 31)
s. 14]
31.—(1) If at the expiration of twelve months from the death of a person any
personal representative of the deceased person to whom a grant has been made is
residing out of the jurisdiction of the High Court, the High Court may, on the applica-
tion of any creditor or person interested in the estate of the deceased person, grant
to him in such form as the High Court thinks fit special administration of the estate
of the deceased person.
(2) The Court may, for the purpose of any legal proceedings to which the adminis-
trator under the special administration is a party, order the transfer into court of any
money or securities belonging to the estate of the deceased person, and all persons
shall obey any such order.
(3) If the personal representative capable of acting as such returns to and resides
within the jurisdiction of the High Court while any legal proceedings to which a special
administrator is a party are pending, that personal representative shall be made a
party to the legal proceedings, and the costs of and incidental to the special adminis-
tration and the legal proceedings shall be paid by such person and out of such fund
as the court in which the proceedings are pending may direct.
Administration
during minority
of executor.
[1818 (c. 81);
1857 (c. 79) s.
79; 1859 (c. 31)
s. 14]
32.—(1) Where an infant is sole executor of a will, administration with the will
annexed shall be granted to his guardian, or to such other person as the High Court
thinks fit, until the infant attains the age of twenty-one years and applies for and
obtains a grant of probate or letters of administration with the will annexed, and on
his attaining that age, and not before, probate of the will may be granted to him.
(2) Where a testator by his will appoints an infant to be an executor, the appointment
shall not operate to transfer any interest in the property of the deceased to the infant
or to constitute him a personal representative for any purpose unless and until probate
is granted to him under this section.
Continuance of
legal proceedings
after revocation
of temporary
administration.
[1857 (c. 9) s. 81]
33.—If, while any legal proceedings are pending in any court by or against an
administrator to whom a temporary administration has been granted, that adminis-
tration is revoked, that court may order that the proceedings be continued by or
against the new personal representative in like manner as if the proceedings had
been originally commenced by or against him, but subject to such conditions and
variations, if any, as that court directs.
[1965.]Succession Act 1965[No. 27.]
PT. IV S. 30
21
Administration
bonds.
[1959 (No. 8) s.
14]
34.—(1) Every person to whom a grant of administration is made shall give a bond
(in this section referred to as an administration bond) to the President of the High
Court to inure for the benefit of the President of the High Court for the time being
and, if the High Court, the Probate Officer or (in the case of a grant from a district
probate registry) the district probate registrar so requires, with one or more surety
or sureties conditioned for duly collecting, getting in, and administering the estate
of the deceased.
(2) (a) An administration bond shall be in a penalty of double the amount at which
the estate of the deceased is sworn, unless the High Court, the Probate
Officer or (in the case of a grant from a district probate registry) the district
probate registrar shall in any case direct it to be reduced, in which case the
Court, the Probate Officer or the district probate registrar may do so.
(b) The High Court, the Probate Officer or (in the case of a grant from a district
probate registry) the district probate registrar may also direct that more
administration bonds than one shall be given, so as to limit the liability of
any surety to such amount as the Court, the Probate Officer or the district
probate registrar (as the case may be) shall think reasonable.
(3) An administration bond shall be in such form as the President of the High Court
may prescribe by rules, and shall include a provision for payment of all death duties
payable in respect of the estate of the deceased for which the personal representative
is accountable and a further provision for the payment of all income tax and sur-tax
payable out of the estate of the deceased.
(4) Where it appears to the satisfaction of the High Court that the condition of an
administration bond has been broken, the High Court may, on application in that
behalf, order that the bond be assigned to such person as may be specified in the
order, and the person to whom the bond is assigned in pursuance of the order shall
be entitled to sue thereon in his own name as if it had been originally given to him
instead of to the President of the High Court and to recover thereon as trustee for
all persons interested the full amount recoverable in respect of the breach of the
condition thereof.
(5) Nothing in this section shall require the Chief State Solicitor or the Solicitor for
the Attorney General, when applying for or obtaining administration for the use or
benefit of the State, to give an administration bond.
[New]
(6) Sureties to administration bonds shall not be required when the grant is made
to a trust corporation.
[New]
(7) An administration bond issued by a guarantee society or insurance company
approved by the President of the High Court shall be acceptable for the purposes of
this section whether the application for the grant is made in person or by a solicitor.
Annotations
Modifications (not altering text):
C10 Interpretation of inheritance tax clarified (21.02.2003) by Capital Acquisitions Tax Consolidation
Act 2003 (1/2003), s. 113, commenced on enactment. This provision replaced Capital Acquisitions
Tax Act 1976, s. 68.
Tax, in relation to certain legislation.
113.—(1) Inheritance tax shall not be a duty or a death duty for the purposes of section 9 of the
Succession Act, 1965, but it shall be a death duty for the purposes of—
(a) section 34 (3) of that Act;
(b) the definition of pecuniary legacy in section 3 (1) of that Act; and
(c) paragraph 8 of Part II of the First Schedule to that Act.
[1965.]Succession Act 1965[No. 27.]
PT. IV S. 34
22
Editorial Notes:
E7 Previous affecting provision: Capital Acquisitions Tax Act 1976 (8/1976), s. 68(1)(b), repealed
(21.02.2003) by Capital Acquisitions Tax Consolidation Act 2003 (1/2003), s. 118(1).
Applications for
grants and revoca-
tions.
[1857 (c. 79) ss.
50, 63]
35.—(1) An application for the grant or revocation of representation may be made
to the Probate Office or the district probate registry for the district where the
deceased, at the time of his death, had a fixed place of abode.
[R.S.C., O. 79, r.
3; O. 80, r. 3]
(2) The application may be made either in person or through a solicitor.
(3) Where, in any contentious matter arising out of an application to the Probate
Office, the High Court is satisfied that the Circuit Court has jurisdiction in the matter,
the High Court may remit the matter to the judge of the circuit where the deceased,
at the time of his death, had a fixed place of abode and the said judge shall proceed
in the matter as if the application had been made to the Circuit Court in the first
instance.
Grants in district
probate
registries.
[1857 (c. 79) ss.
50, 52, 54]
36.—(1) A grant may be made in common form by a district probate registrar in the
name of the High Court and under the seal of the registry where the deceased, at the
time of his death, had a fixed place of abode within the district where the application
for the grant is made.
(2) No grant shall be made by a district probate registrar in any case in which there
is contention until the contention is disposed of, or in any case in which it appears
to him that a grant ought not to be made without the direction of the Court.
(3) In any case where it appears doubtful to a district probate registrar whether a
grant should or should not be made, or where any question arises in relation to a
grant, or an application for a grant, the district probate registrar shall send a statement
of the matter to the Probate Office for the directions of a judge of the High Court for
the time being exercising probate jurisdiction, and the judge may direct the district
probate registrar to proceed with the matter in accordance with such instructions as
the judge thinks necessary, or may forbid any further proceedings by the district
probate registrar in relation to the matter, leaving the party applying for the grant
to apply to the High Court through the Probate Office or, if the case is within the
jurisdiction of the Circuit Court, to that court.
[1857 (c. 79) ss.
53, 55, 56; 1859
(c. 31) ss. 21, 22]
(4) A district probate registrar shall send to the Probate Office a notice in the
prescribed form of every application made in the registry for a grant as soon as may
be after the application has been made, and no grant shall be made by him until he
has received from that Office a certificate that no other application appears to have
been made in respect of the estate of the deceased.
(5) The certificate shall be forwarded as soon as may be to the district probate
registrar.
(6) All notices so transmitted to the Probate Office shall be filed and kept in that
Office.
(7) Where any such notice is received from any district probate registry, the Probate
Officer shall examine all notices of applications for grants received from the several
other district probate registries and all applications for grants made at the Probate
Office, so far as may be necessary for the purpose of ascertaining whether more than
one application for a grant in respect of the estate of the same deceased person has
been made, and shall communicate with the district probate registrar as occasion
may require in relation thereto.
(8) A district probate registrar shall, twice in every month, transmit to the Probate
Office a list in the prescribed form of the grants made by him and not included in a
[1965.]Succession Act 1965[No. 27.]
PT. IV S. 34
23
previous return, and also copies of the wills to which the grants relate, certified by
him to be correct.
(9) A district probate registrar shall file and preserve all original wills of which
probate or administration with the will annexed has been granted by him, subject to
such regulations with respect to the preservation and inspection of the wills as may
from time to time be made by the President of the High Court.
(10) The President of the High Court may from time to time give directions for the
disposal, whether by destruction or otherwise, of such of the notices kept in the
Probate Office in pursuance of this section, as have, in his opinion, ceased, owing to
lapse of time, to be of any public value.
Second and
subsequent
grants.
[1859 (c. 31) s.
16]
37.—Second and subsequent grants shall be made in the Probate Office or district
probate registry, as the case may be, from which the original grant issued.
Caveats.
[1857 (c. 79) s.
57]
38.—(1) A caveat against a grant may be entered in the Probate Office or in any
district probate registry.
(2) On a caveat being entered in a district probate registry, the district probate
registrar shall immediately send a copy thereof to the Probate Office to be entered
among the caveats in that Office.
Calendars of
grants.
[1959 (No. 8) s.
17]
39.—(1) The President of the High Court shall from time to time cause to be prepared
in the Probate Office calendars of grants made in the Probate Office and in the
several district probate registries for such periods as the President of the High Court
may direct.
(2) Every such calendar shall contain a note of every probate or administration with
the will annexed and of every other administration granted within the period specified
in the calendar, setting forth—
(a) the date of the grant,
(b) the place (being the Probate Office or a district probate registry) in which the
grant was made,
(c) the name and address and the date of death of the testator or intestate,
(d) the names and descriptions of the executors or administrators, and
(e) the value of the estate, if any.
(3) A copy of every calendar so prepared shall be sent by post or otherwise to every
district probate registry, and every copy so sent shall be kept in the district probate
registry to which it is sent.
(4) Calendars and copies may be inspected in accordance with the directions of the
President of the High Court.
Copies of wills,
etc., to be deliv-
ered to Revenue
Commissioners.
[1857 (c. 79) s.
100]
40.—Subject to any arrangements which may from time to time be made between
the President of the High Court and the Revenue Commissioners, the Probate Office
and every district probate registry shall, within such period after a grant as the Pres-
ident may direct, deliver to the Commissioners or their proper officer the following
documents—
(a) in the case of a probate or of administration with a will annexed, the Inland
Revenue affidavit and a copy of the will (if required);
[1965.]Succession Act 1965[No. 27.]
PT. IV S. 36
24
(b) in the case of administration without a will annexed, the Inland Revenue affi-
davit;
(c) in every case of administration, a copy or extract of the administration;
(d) in every case, such certificate or note of the grant as the Commissioners may
require.
Issue of grants of
representation in
case of Circuit
Court decrees.
[1857 (c. 79) s.
59]
41.—On a decree being made by the Circuit Court for the grant or revocation of
representation the Probate Officer or the district probate registrar shall, on the
application of a person entitled thereto, grant representation in compliance with the
decree or, as the case may require, recall or vary, according to the effect of the decree,
any representation already granted.
Deposit and
inspection of
wills and other
documents.
[1857 (c. 79) s.
71]
42.—(1) The following documents—
(a) all original wills of which representation is granted in the Probate Office,
(b) copies of all wills the originals of which are to be preserved in district probate
registries, and
(c) such other documents as the President of the High Court may direct,
shall be deposited and preserved in the Probate Office under the control of the
President of the High Court and may be inspected in accordance with his directions.
(2) Subsection (1) shall have effect subject to the provisions of the Public Records
(Ireland) Act, 1867, which provides for the ultimate removal of records to the Public
Record Office for safe keeping.
Official copies of
wills and grants.
[1857 (c. 79) s.
74]
43.—(1) An official copy of the whole or any part of a will, or of a grant of represen-
tation, may be obtained from the Probate Office or district probate registry where
the will has been proved or the representation granted.
(2) An official copy of a grant of representation shall be sufficient evidence of the
grant. This subsection applies whether the grant was made before or after the
commencement of this Act.
Trial by jury of
questions of fact.
[1857 (c. 79) s.
41]
44.—(1) The court may cause any question of fact arising in any proceedings under
this Act to be tried by a jury, and such question shall be so tried in any case where
all the parties to the proceedings concur in an application to the court for a jury.
(2) Where any party makes an application for a jury without the concurrence of the
other party and the court refuses the application, the refusal of the court shall be
subject to appeal.
Annotations
Modifications (not altering text):
C11 Application of section restricted (1.03.1972) by Courts Act 1971 (36/1971), s. 6, in force as per s.
25(4).
Abolition of juries in civil cases in Circuit Court.
6.—Notwithstanding section 94 of the Act of 1924 or section 44 of the Succession Act, 1965, a
civil action in the Circuit Court or a question of fact or an issue arising in the action or a question
of fact arising in any proceedings in the Circuit Court under the Succession Act, 1965, shall not be
tried by a jury.
[1965.]Succession Act 1965[No. 27.]
PT. IV S. 40
25
PART V
ADMINISTRATION OF ASSETS
Estate of
deceased to be
assets for
payment of debts
and legal right.
[1285 (c. 19);
1357 (st. 1.c.11);
1695 (c. 12) ss. 7,
8; 1833 (c. 104);
1869 (c. 46)]
45.—(1) The estate, whether legal or equitable, of a deceased person, to the extent
of his beneficial interest therein, and the estate of which a deceased person in
pursuance of any general power disposes by his will, are assets for payment of the
funeral, testamentary and administration expenses, debts (whether by specialty or
simple contract) and liabilities, and any legal right, and any disposition by will incon-
sistent with this section is void as against the creditors and any person entitled to a
legal right, and the court shall, if necessary, administer the property for the purpose
of the payment of the expenses, debts and liabilities and any legal right.
(2) This section takes effect without prejudice to the rights of incumbrancers.
Administration of
assets.
[New]
46.—(1) Where the estate of a deceased person is insolvent, it shall be administered
in accordance with the rules set out in Part I of the First Schedule.
(2) (a) The right of retainer of a personal representative and his right to prefer
creditors may be exercised in respect of all assets of the deceased, but the
right of retainer shall only apply to debts owing to the personal representative
in his own right whether solely or jointly with another person, and shall not
be exercisable where the estate is insolvent.
(b) Subject to paragraph (a), nothing in this Act affects the right of retainer of a
personal representative, or his right to prefer creditors.
(3) Where the estate of a deceased person is solvent, it shall, subject to rules of
court and the provisions hereinafter contained as to charges on property of the
deceased, and to the provisions, if any, contained in his will, be applicable towards
the discharge of the funeral, testamentary and administration expenses, debts and
liabilities and any legal right in the order mentioned in Part II of the First Schedule.
(4) Nothing in subsection (3) affects the rights of any creditor of the deceased or
the legal right of a spouse.
(5) Where a creditor, a person entitled to a legal right or a personal representative
applies an asset out of the order mentioned in Part II of the First Schedule, the persons
entitled under the will or on intestacy shall have the right to have the assets marshalled
so that a beneficiary whose estate or interest has been applied out of its order shall
stand in the place of that creditor or person pro tanto as against any property that,
in the said order, is liable before his own estate or interest.
(6) A claim to a share as a legal right or on intestacy in the estate of a deceased
person is a claim against the assets of the estate to a sum equal to the value of that
share.
Charges on prop-
erty of deceased
to be paid
primarily out of
the property
charged.
[1854 (c. 113),
1867 (c. 69) and
1877 (c. 34)
extended to
personalty]
47.—(1) Where a person dies possessed of, or entitled to, or, under a general power
of appointment, by his will disposes of, an interest in property, which at the time of
his death is charged with the payment of money, whether by way of legal or equitable
mortgage or charge or otherwise (including a lien for unpaid purchase money), and
the deceased person has not by will, deed or other document signified a contrary or
other intention, the interest so charged shall, as between the different persons
claiming through the deceased person, be primarily liable for the payment of the
charge; and every part of the said interest, according to its value, shall bear a
proportionate part of the charge on the whole thereof.
(2) Such contrary or other intention shall not be deemed to be signified—
(a) by a general direction for the payment of debts or of all the debts of the
testator out of his estate, or any part thereof, or
[1965.]Succession Act 1965[No. 27.]
PT. V S. 45
26
(b) by a charge of debts upon any such estate,
unless such intention is further signified by words expressly or by necessary implication
referring to all or some part of the charge.
(3) Nothing in this section affects the right of a person entitled to the charge to
obtain payment or satisfaction thereof either out of the other assets of the deceased
or otherwise.
Causes of action
surviving on
death.
48.—The personal representatives of a deceased person may sue and be sued in
respect of all causes of action which, by virtue of Part II of the Civil Liability Act, 1961,
survive for the benefit of, or against, the estate of the deceased, subject to the
provisions of that Act and the rules of limitation under the Statute of Limitations,
1957, or otherwise.
Distribution of
assets after
notice to credi-
tors.
[1859 (c. 35) s.
29]
49.—(1) Where the personal representatives have given such notices to creditors
and others to send in their claims against the estate of the deceased as, in the opinion
of the court in which the personal representatives are sought to be charged, would
have been given by the court in an administration suit, the personal representatives
shall, at the expiration of the time named in the said notices, or the last of them, for
sending in such claims, be at liberty to distribute the assets of the deceased, or any
part thereof, amongst the parties entitled thereto, having regard to the claims of
which the personal representatives have then notice.
(2) The personal representatives shall not be liable to any person for the assets or
any part thereof so distributed unless at the time of such distribution they had notice
of that person's claim.
(3) Nothing in this section shall prejudice the right of any creditor or claimant to
follow any such assets into the hands of any person who may have received them.
(4) This section applies whether the deceased died before or after the commence-
ment of this Act.
Powers of
personal represen-
tatives to sell and
to act as
trustees.
[1959 (No. 8) s.
18]
50.—(1) The personal representatives may sell the whole or any part of the estate
of a deceased person for the purpose not only of paying debts, but also (whether
there are or are not debts) of distributing the estate among the persons entitled
thereto, and before selling for the purposes of distribution the personal representa-
tives shall, so far as practicable, give effect to the wishes of the persons of full age
entitled to the property proposed to be sold or, in the case of dispute, of the majority
(according to the value of their combined interests) of such persons so, however,
that—
(a) a purchaser shall not be concerned to see that the personal representatives
have complied with such wishes; and
(b) it shall not be necessary for any person so entitled to concur in any such sale.
(2) Subject to section 20, it shall not be lawful for some or one only of several
personal representatives, without leave of the High Court, to exercise any power
conferred by this section or section 60 to dispose of any land.
(3) F18[...]
[1965.]Succession Act 1965[No. 27.]
PT. V S. 47
27
Annotations
Amendments:
F18 Repealed (1.12.2009) by Land and Conveyancing Law Reform Act 2009 (27/2009), s. 8(3) and sch.
2 pt. 5, S.I. No. 356 of 2009.
Protection of
purchasers.
[1959 (No. 8) s.
19]
51.—(1) A purchaser from the personal representatives of a deceased person of
any property, being the whole or any part of the estate of the deceased, shall be
entitled to hold that property freed and discharged from any debts or liabilities of
the deceased, except such as are charged otherwise than by the will of the deceased,
and from all claims of the persons entitled to any share in the estate, and shall not
be concerned to see to the application of the purchase money.
(2) (a) This subsection applies to all property other than property the ownership of
which is registered under the Registration of Title Act, 1964.
(b) A purchaser of any property to which this subsection applies, being the whole
or any part of the estate of a deceased person, which has been conveyed by
the personal representatives to any person shall be entitled to hold that
property freed and discharged from the claims of creditors of the deceased
and from any claims of the persons entitled to any share in the estate.
(3) This section applies whether the deceased died before or after the commence-
ment of this Act.
General provi-
sions as to assent
or transfer by
personal represen-
tatives.
[1959 (No. 8) s.
20]
52.—(1) In this section and in section 53—
(a) references to the land of a deceased person are references to land to which
he was entitled or over which he exercised a general power of appointment
by will;
(b) “person entitled” includes, in relation to any estate or interest in land—
(i) the person or persons (including the personal representatives of the
deceased or any of them) who (whether by devise, bequest, devolution
or otherwise) may be beneficially entitled to that estate or interest, and
(ii) the trustee or trustees or the personal representative or representatives
of any such person or persons.
(2) Without prejudice to any other power conferred by this Act on personal repre-
sentatives with respect to any land of a deceased person, the personal representatives
may at any time after the death of the deceased execute an assent vesting any estate
or interest in any such land in the person entitled thereto or may transfer any such
estate or interest to the person entitled thereto, and may make the assent or transfer
either subject to or free from a charge for the payment of any money which the
personal representatives are liable to pay.
(3) Where an assent or transfer under subsection (2) is made subject to a charge
for all moneys, if any, which the personal representatives are liable to pay, all liabilities
of the personal representatives in respect of the land shall cease, except as to any
acts done or contracts entered into by them before the assent or transfer.
(4) At any time after the expiration of one year from the death of an owner of land,
if the personal representatives have failed on the request of the person entitled to
transfer, by assent or otherwise, the land to the person entitled, the court may, if it
thinks fit, on the application of the person entitled and after notice to the personal
representatives, order that the transfer be made, and, in default of compliance with
that order within the time specified therein by the court, may make an order vesting
[1965.]Succession Act 1965[No. 27.]
PT. V S. 50
28
the land in the person entitled as fully and effectually as might have been done by a
transfer thereof by the personal representatives.
(5) An assent not in writing shall not be effectual to pass any estate or interest in
land.
(6) The statutory covenants implied where a person is expressed in a deed to convey
as personal representative shall also be implied in any assent signed by a personal
representative unless the assent otherwise provides.
(7) Subject to section 20, it shall not be lawful for some or one only of several
personal representatives, without leave of the court, to make an assent or transfer
under this section.
(8) This section shall not operate to impose any stamp duty in respect of an assent.
Annotations
Modifications (not altering text):
C12 Application of section not restricted (1.12.2009) by Land and Conveyancing Law Reform Act 2009
(27/2009), s. 80(4), S.I. No. 356 of 2009.
Covenants for title.
80.— ...
(4) Without prejudice to section 52(6) of the Act of 1965, where in a conveyance a person
conveying is not expressed to convey “as beneficial owner”, “as trustee”, “as mortgagee”, “as
personal representative”, under an order of the court or by a direction of a person “as beneficial
owner”, no covenant on the part of the person conveying is implied in the conveyance.
...
Special provisions
as to unregis-
tered land.
[1959 (No. 8) s.
21]
53.—(1) An assent to the vesting of any estate or interest in unregistered land of
a deceased person in favour of the person entitled thereto shall—
(a) be in writing,
(b) be signed by the personal representatives,
(c) be deemed, for the purposes of the Registration of Deeds Act, 1707, to be a
conveyance of that estate or interest from the personal representatives to
the person entitled,
(d) operate, subject to the provisions of the Registration of Deeds Act, 1707, with
respect to priorities, to vest that estate or interest in the person entitled
subject to such charges and incumbrances, if any, as may be specified in the
assent and as may otherwise affect that estate or interest,
(e) subject to the provisions of the Registration of Deeds Act, 1707, be deemed
(unless a contrary intention appears therein) for all purposes necessary to
establish the title of the person entitled to intervening rents and profits to
relate back to the death of the deceased, but nothing in this paragraph shall
operate to enable any person to establish a title inconsistent with the will
of the deceased.
(2) Any person in whose favour an assent or conveyance of any unregistered land
is made by personal representatives may at his own expense require the personal
representatives to register that assent or conveyance in the Registry of Deeds pursuant
to the Registration of Deeds Act, 1707.
[New]
(3) An assent or conveyance of unregistered land by a personal representative shall,
in favour of a purchaser, be conclusive evidence that the person in whose favour the
[1965.]Succession Act 1965[No. 27.]
PT. V S. 52
29
assent or conveyance is given or made is the person who was entitled to have the
estate or interest vested in him, but shall not otherwise prejudicially affect the claim
of any person originally entitled to that estate or interest or to any mortgage or
incumbrance thereon.
(4) This section applies to assents and conveyances made after the commencement
of this Act whether the deceased died before or after such commencement.
Special provisions
as to registered
land.
54.—(1) An assent or transfer made by a personal representative in respect of
registered land shall be in the form required under section 61 of the Registration of
Title Act, 1964, and shall be subject to the provisions of that Act.
(2) The Registration of Title Act, 1964, is hereby amended by the substitution of
the following subsection for subsection (3) of section 61:
“(3) (a) An application for registration made by a person who claims to be by law
entitled to the land of a deceased registered full owner, accompanied by an
assent or transfer by the personal representative in the prescribed form,
shall authorise the Registrar to register such person as full or limited owner
of the land, as the case may be.
(b) On the determination of the estate or interest of an owner who is registered
as limited owner of land pursuant to such an assent or transfer, the assent
or transfer shall, on application being made in the prescribed manner,
authorise the Registrar to register, as full or limited owner, as the case may
be, the person in whose favour the assent or transfer was made, or the
successor in title of that person, as may be appropriate.
(c) It shall not be the duty of the Registrar, nor shall he be entitled, to call for
any information as to why any assent or transfer is or was made and he shall
be bound to assume that the personal representative is or was acting in
relation to the application, assent or transfer correctly and within his powers.”
Powers of
personal represen-
tatives as to
appropriation.
[New]
55.—(1) The personal representatives may, subject to the provisions of this section,
appropriate any part of the estate of a deceased person in its actual condition or
state of investment at the time of appropriation in or towards satisfaction of any
share in the estate, whether settled or not, according to the respective rights of the
persons interested in the estate.
(2) Except in a case to which section 56 applies, an appropriation shall not be made
under this section so as to affect prejudicially any specific devise or bequest.
(3) Except in a case to which section 56 applies, an appropriation shall not be made
under this section unless notice of the intended appropriation has been served on all
parties entitled to a share in the estate (other than persons who may come into
existence after the time of the appropriation or who cannot after reasonable enquiry
be found or ascertained at that time) any one of which parties may within six weeks
from the service of such notice on him apply to the court to prohibit the appropriation.
(4) An appropriation of property, whether or not being an investment authorised
by law or by the will, if any, of the deceased, shall not (save as in this section
mentioned) be made under this section except with the following consents:
(a) when made for the benefit of a person absolutely and beneficially entitled in
possession, the consent of that person;
(b) when made in respect of any settled share, the consent of either the trustee
thereof, if any (not being also the personal representative), or the person
who may for the time being be entitled to the income.
(5) If the person whose consent is so required is an infant or a person of unsound
mind, the consent shall be given on his behalf by his parents or parent, guardian,
[1965.]Succession Act 1965[No. 27.]
PT. V S. 53
30
committee or receiver, or if, in the case of an infant there is no such parent or
guardian, by the court on the application of his next friend.
(6) No consent (save of such trustee as aforesaid) shall be required on behalf of a
person who may come into existence after the time of appropriation, or who cannot
after reasonable enquiry be found or ascertained at that time.
(7) If no committee or receiver of a person of unsound mind has been appointed,
then, if the appropriation is of an investment authorised by law or by the will, if any,
of the deceased, no consent shall be required on behalf of the person of unsound
mind.
(8) If, independently of the personal representatives there is no trustee of a settled
share, and no person of full age and capacity entitled to the income thereof, no
consent shall be required to an appropriation in respect of such share provided that
the appropriation is of an investment authorised as aforesaid.
(9) Any property duly appropriated under the powers conferred by this section shall
thereafter be treated as an authorised investment, and may be retained or dealt with
accordingly.
(10) For the purposes of such appropriation, the personal representatives may
ascertain and fix the values of the respective parts of the estate and the liabilities of
the deceased person as they may think fit, and may for that purpose employ a duly
qualified valuer in any case where such employment may be necessary; and may make
any conveyance which may be requisite for giving effect to the appropriation.
(11) Unless the court on an application made to it under subsection (3) otherwise
directs, an appropriation made pursuant to this section shall bind all persons interested
in the property of the deceased whose consent is not hereby made requisite.
(12) The personal representatives shall, in making the appropriation, have regard
to the rights of any person who may thereafter come into existence, or who cannot
after reasonable enquiry be found or ascertained at the time of appropriation, and
of any other person whose consent is not required by this section.
(13) This section does not prejudice any other power of appropriation conferred by
law or by the will, if any, of the deceased, and takes effect with any extended powers
conferred by the will, if any, of the deceased, and, where an appropriation is made
under this section, in respect of a settled share, the property appropriated shall
remain subject to all trusts for sale and powers of leasing, disposition and management
or varying investments which would have been applicable thereto or to the share in
respect of which the appropriation is made, if no such appropriation had been made.
(14) If, after any property has been appropriated in purported exercise of the powers
conferred by this section, the person to whom it was conveyed disposes of it or any
interest therein, then, in favour of a purchaser, the appropriation shall be deemed
to have been made in accordance with the requirements of this section and after all
requisite notices and consents, if any, had been given.
(15) In this section, a settled share includes any share to which a person is not
absolutely entitled in possession at the date of the appropriation and also an annuity.
(16) This section applies whether the deceased died intestate or not, and whether
before or after the commencement of this Act, and extends to property over which
a testator exercises a general power of appointment, and authorises the setting apart
of a fund to answer an annuity by means of the income of that fund or otherwise.
(17) Where any property is appropriated under the provisions of this section, a
conveyance thereof by the personal representatives to the person to whom it is
appropriated shall not, by reason only that the property so conveyed is accepted by
the person to whom it is conveyed in or towards the satisfaction of a legacy or a share
in residuary estate, be liable to any higher stamp duty than that payable on a transfer
of personal property for the like purpose.
[1965.]Succession Act 1965[No. 27.]
PT. V S. 55
31
(18) The powers conferred by this section may be exercised by the personal repre-
sentatives in their own favour.
Right of surviving
spouse F19[or
civil partner] to
require dwelling
and household
chattels to be
appropriated.
[New]
56.—(1) Where the estate of a deceased person includes a dwelling in which, at the
time of the deceased's death, the surviving spouse F19[or civil partner] was ordinarily
resident, the surviving spouse F19[or civil partner] may, subject to subsection (5),
require the personal representatives in writing to appropriate the dwelling under
section 55 in or towards satisfaction of any share of the surviving spouse F19[or civil
partner].
(2) The surviving spouse F19[or civil partner] may also require the personal repre-
sentatives in writing to appropriate any household chattels in or towards satisfaction
of any share of the surviving spouse F19[or civil partner].
(3) If the share of a surviving spouse F19[or civil partner] is insufficient to enable
an appropriation to be made under subsection (1) or (2), as the case may be, the right
conferred by the relevant subsection may also be exercised in relation to the share
of any infant for whom the surviving spouse F19[or civil partner] is a trustee under
section 57 or otherwise.
(4) It shall be the duty of the personal representatives to notify the surviving spouse
F19[or civil partner] in writing of the rights conferred by this section.
(5) A right conferred by this section shall not be exercisable—
(a) after the expiration of six months from the receipt by the surviving spouse
F19[or civil partner] of such notification or one year from the first taking out
of representation of the deceased's estate, whichever is the later, or
(b) in relation to a dwelling, in any of the cases mentioned in subsection (6), unless
the court, on application made by the personal representatives or the
surviving spouse F19[or civil partner], is satisfied that the exercise of that
right is unlikely to diminish the value of the assets of the deceased, other
than the dwelling, or to make it more difficult to dispose of them in due
course of administration and authorises its exercise.
(6) Paragraph (b) of subsection (5) and paragraph (d) of subsection (10) apply to
the following cases:
(a) where the dwelling forms part of a building, and an estate or interest in the
whole building forms part of the estate;
(b) where the dwelling is held with agricultural land an estate or interest in which
forms part of the estate;
(c) where the whole or a part of the dwelling was, at the time of the death, used
as a hotel, guest house or boarding house;
(d) where a part of the dwelling was, at the time of the death, used for purposes
other than domestic purposes.
(7) Nothing in subsection (12) of section 55 shall prevent the personal representa-
tives from giving effect to the rights conferred by this section.
(8) (a) So long as a right conferred by this section continues to be exercisable, the
personal representatives shall not, without the written consent of the
surviving spouse F19[or civil partner] or the leave of the court given on the
refusal of an application under paragraph (b) of subsection (5), sell or
otherwise dispose of the dwelling or household chattels except in the course
of administration owing to want of other assets.
(b) This subsection shall not apply where the surviving spouse F19[or civil
partner] is a personal representative.
[1965.]Succession Act 1965[No. 27.]
PT. V S. 55
32
(c) Nothing in this subsection shall confer any right on the surviving spouse
F19[or civil partner] against a purchaser from the personal representatives.
(9) The rights conferred by this section on a surviving spouse F19[or civil partner]
include a right to require appropriation partly in satisfaction of a share in the
deceased's estate and partly in return for a payment of money by the surviving spouse
F19[or civil partner] on F20[his or her] own behalf and also on behalf of any infant
for whom the spouse F19[or civil partner] is a trustee under section 57 or otherwise.
(10) (a) In addition to the rights to require appropriation conferred by this section,
the surviving spouse F19[or civil partner] may, so long as a right conferred
by this section continues to be exercisable, apply to the court for appropria-
tion on F20[his or her] own behalf and also on behalf of any infant for whom
the spouse F19[or civil partner] is a trustee under section 57 or otherwise.
(b) On any such application, the court may, if of opinion that, in the special
circumstances of the case, hardship would otherwise be caused to the
surviving spouse F19[or civil partner] or to the surviving spouse F19[or civil
partner] and any such infant, order that appropriation to the spouse F19[or
civil partner] shall be made without the payment of money provided for in
subsection (9) or subject to the payment of such amount as the court
considers reasonable.
(c) The court may make such further order in relation to the administration of
the deceased's estate as may appear to the court to be just and equitable
having regard to the provisions of this Act and to all the circumstances.
(d) The court shall not make an order under this subsection in relation to a
dwelling in any of the cases mentioned in subsection (6), unless it is satisfied
that the order would be unlikely to diminish the value of the assets of the
deceased, other than the dwelling, or to make it more difficult to dispose of
them in due course of administration.
(11) All proceedings in relation to this section shall be heard in chambers.
(12) Where the surviving spouse F19[or civil partner] is a person of unsound mind,
a requirement or consent under this section may, if there is a committee of F20[his
or her] estate, be made or given on behalf of the spouse F19[or civil partner] by the
committee by leave of the court which has appointed the committee or, if there is
no committee, be given or made by the High Court or, in a case within the jurisdiction
of the Circuit Court, by that Court.
(13) An appropriation to which this section applies shall for the purposes of
succession duty be deemed to be a succession derived from the deceased.
[Cf. “dwelling” in 1960 (No. 42) s. 2 (1)]
(14) In this section—
“dwelling” means an estate or interest in a building occupied as a separate dwelling
or a part, so occupied, of any building and includes any garden or portion of ground
attached to and usually occupied with the dwelling or otherwise required for the
amenity or convenience of the dwelling;
“household chattels” means furniture, linen, china, glass, books and other chattels
of ordinary household use or ornament and also consumable stores, garden effects
and domestic animals, but does not include any chattels used at the death of the
deceased for business or professional purposes or money or security for money.
[1965.]Succession Act 1965[No. 27.]
PT. V S. 56
33
Annotations
Amendments:
F19 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 70(a), S.I. No. 648 of 2010.
F20 Substituted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 70(b), S.I. No. 648 of 2010.
Modifications (not altering text):
C13 Application of section affected (3.04.2010) by Capital Acquisitions Tax Consolidation Act 2003
(1/2003), s. 45AA, as inserted by Finance Act 2010 (5/2010), s. 147, commenced on enactment.
[Liability of certain persons in respect of non-resident beneficiaries
45AA.— (1) Where—
(a) property passing under a deceased person’s will or intestacy or under Part IX or section
56 of the Succession Act 1965 , or otherwise as a result of the death of that person, is
taken by a person or persons who is or are not resident in the State,
...
then, the personal representative or one or more of the personal representatives, as the case
may be, and the solicitor referred to in section 48(10), shall be assessable and chargeable for the
tax payable by the person or persons referred to in paragraph (a) to the same extent that those
persons are chargeable to tax under section 11. ]
Editorial Notes:
E8 Certification of payment of inheritance tax in respect of property passing under section provided
for (23.02.2003) by Capital Acquisitions Tax Consolidation Act 2003 (1/2003), s. 108(2), commenced
on enactment.
Appointment by
personal represen-
tatives of
trustees of
infant's property.
[New]
57.—(1) Where an infant is entitled to any share in the estate of a deceased person
and there are no trustees of such share able and willing to act, the personal represen-
tatives of the deceased may appoint a trust corporation or any two or more persons
(who may include the personal representatives or any of them or a trust corporation)
to be trustees of such share for the infant and may execute such assurance or take
such other action as may be necessary for vesting the share in the trustee so
appointed. In default of appointment the personal representatives shall be trustees
for the purposes of this section.
(2) On such appointment the personal representatives, as such, shall be discharged
from all further liability in respect of the property vested in the trustees so appointed.
Annotations
Modifications (not altering text):
C14 Meaning of “infant” subjected to transitional provision (1.03.1985) by Age of Majority Act 1985
(2/1985), s. 7(1) and sch. para. 4.
Powers of Personal Representatives During Minority of Beneficiary
4. In the case of a beneficiary whose interest arises under a will or codicil made before the
commencement of this Act or on the death before that date of an intestate, section 2 shall not
affect the meaning of “infant” in sections 57 and 58 of the Succession Act, 1965.
[1965.]Succession Act 1965[No. 27.]
PT. V S. 56
34
Powers of
trustees of
infant's property.
[New]
58.—(1) Property vested under section 57 may be retained in its existing condition
or state of investment or may be converted into money and invested in any security
in which a trustee is authorised by law to invest, with power, at the discretion of the
trustees, to change such investments for others so authorised.
(2) F21[...]
(3) A person who is sole trustee under section 57 shall be entitled to receive capital
trust money.
(4) Persons who are trustees under section 57 shall be deemed to be trustees for
the purposes of sections 42 and 43 of the Conveyancing Act, 1881.
(5) Without prejudice to any powers under the said sections 42 and 43, persons
who are trustees under section 57 may at any time or times pay or apply the capital
of any share in the estate to which the infant is entitled for the advancement or
benefit of the infant in such manner as they may, in their absolute discretion, think
fit and may, in particular, carry on any business in which the infant is entitled to a
share.
(6) The powers conferred by subsection (5) may also be exercised by the surviving
spouse F22[or civil partner] as trustee of any property of an infant appropriated in
accordance with section 56.
Annotations
Amendments:
F21 Repealed (1.12.2009) by Land and Conveyancing Law Reform Act 2009 (27/2009), S.I. No. 356 of
2009.
F22 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 71, S.I. No. 648 of 2010.
Modifications (not altering text):
C15 Meaning of “infant” subjected to transitional provision (1.03.1985) by Age of Majority Act 1985
(2/1985), s. 7(1) and sch. para. 4.
Powers of Personal Representatives During Minority of Beneficiary
4. In the case of a beneficiary whose interest arises under a will or codicil made before the
commencement of this Act or on the death before that date of an intestate, section 2 shall not
affect the meaning of “infant” in sections 57 and 58 of the Succession Act, 1965.
Right to follow
property.
[Restates existing
law relating to
right to follow
property; as to
real estate, see
1830 (c. 47) 1839
(c. 60) and 1848
(c. 87)]
59.—(1) Property which has been conveyed by personal representatives to any
person (other than a purchaser) shall, so long as it remains vested in that person, or
in any person claiming under him (not being a purchaser), continue to be liable to
answer the debts of the deceased and any share in the estate to the extent to which
it was liable when vested in the personal representatives.
(2) In the event of a sale or mortgage of the property by a person (not being a
purchaser) to whom it was conveyed by the personal representatives, or by any person
claiming under him (not being a purchaser), the seller or mortgagor shall continue to
be personally liable for such debts and for any share in the estate to the extent to
which the property was liable when vested in the personal representatives.
(3) This section applies whether the deceased died before or after the commence-
ment of this Act.
[1965.]Succession Act 1965[No. 27.]
PT. V S. 58
35
Powers to deal
with estate, etc.
[Restates, clari-
fies and extends
to real estate
existing law relat-
ing to personal
estate; as to real
estate, see 1859
(c. 35) ss. 14 to
18]
60.—(1) The personal representatives of a deceased owner of land may, in addition
to any other powers conferred on them by this Act—
(a) make such leases of the land as may be reasonably necessary for the due
administration of the estate of the deceased owner; or
(b) with the consent of the beneficiaries, or with the approval of the court, make
leases of the land for such term and on such conditions as the personal
representatives may think proper; or
(c) make, on such terms and conditions as the personal representatives may think
proper, F23[a sub-lease of the land] with a nominal reversion, where such
F24[...] sub-lease amounts in substance to a sale and the personal represen-
tatives have satisfied themselves that it is the most appropriate method of
disposing of the land in the course of the administration of the estate;
and, where personal representatives F24[...] lease any land pursuant to any power
conferred on them by this subsection, they may sell F24[...] any reversion expectant
upon the determination of any such lease.
(2) The right of the personal representatives to obtain possession of any premises
demised by them pursuant to the power conferred by paragraph (a) of subsection (1)
shall be exercisable notwithstanding anything to the contrary contained in the Rent
Restrictions Act, 1960.
(3) The personal representatives of a deceased person may from time to time raise
money by way of mortgage or charge for the payment of expenses, debts and liabilities,
and any legal right and, with the approval of all the beneficiaries being sui juris or
the court (but not otherwise), for the erection, repair, improvement or completion
of buildings, or the improvement of lands forming part of the estate of the deceased.
(4) This section shall not prejudice or affect any power or duty of personal repre-
sentatives to execute any document or do any other act or thing for the purpose of
completing any transaction entered into by a deceased person before his death.
[1840 (c. 105) s.
61]
(5) The personal representatives of a deceased person may distrain upon land for
arrears of rent due or accruing to the deceased in like manner as the deceased might
have done had he been living.
[1840 (c. 105) s.
62]
(6) Such arrears may be distrained for after the termination of the lease or tenancy
as if the term or interest had not determined, if the distress is made—
(a) within six months after the termination of the lease or tenancy;
(b) during the continuance of the possession of the lessee or tenant from whom
the arrears were due.
The enactments relating to distress for rent apply to any distress made pursuant
to this subsection.
[New]
(7) The personal representatives may distrain for arrears of a rentcharge due or
accruing to the deceased in his lifetime on the land affected or charged therewith,
so long as the land remains in the possession of the person liable to pay the rentcharge
or of the persons deriving title under him, and in like manner as the deceased might
have done had he been living.
[Enlarges powers
conferred by
1893 (c. 53) s.
21]
(8) The personal representatives of a deceased person may—
(a) accept any property before the time at which it is transferable or payable;
(b) pay or allow any debt or claim on any evidence they may reasonably deem
sufficient;
(c) accept any composition or security for any debt or property claimed;
[1965.]Succession Act 1965[No. 27.]
PT. V S. 60
36
(d) allow time for payment of any debt;
(e) compromise, compound, abandon, submit to arbitration, or otherwise settle,
any debt, account, dispute, claim or other matter relating to the estate of
the deceased;
(f) settle and fix reasonable terms of remuneration for any trust corporation
appointed by them under section 57 to act as trustee of any property and
authorise such trust corporation to charge and retain such remuneration out
of that property,
and for any of those purposes may enter into such agreements or arrangements and
execute such documents as seem to them expedient, without being personally
responsible for any loss occasioned by any act or thing so done by them in good faith.
(9) This section shall not prejudice or affect any powers conferred by will on
personal representatives, and the powers conferred by this section on the personal
representatives of a deceased person who has died testate shall be exercised subject
to any provisions contained in his will with respect to the disposal of his estate.
(10) This section applies whether the deceased died before or after the
commencement of this Act.
Annotations
Amendments:
F23 Substituted (1.12.2009) by Land and Conveyancing Law Reform Act 2009 (27/2009), s. 8(1) and
sch. 1, S.I. No. 356 of 2009.
F24 Deleted (1.12.2009) by Land and Conveyancing Law Reform Act 2009 (27/2009), s. 8(1) and sch. 1,
S.I. No. 356 of 2009.
Purchasers from
personal represen-
tatives.
[Restates existing
law: as to real
estate, see 1859
(c. 35) s. 17]
61.—A purchaser from personal representatives shall be entitled to assume that
the personal representatives are acting correctly and within their powers.
Time allowed for
distribution.
[1695 (c. 6) s. 4]
62.—(1) The personal representatives of a deceased person shall distribute his
estate as soon after his death as is reasonably practicable having regard to the nature
of the estate, the manner in which it is required to be distributed and all other relevant
circumstances, but proceedings against the personal representatives in respect of
their failure to distribute shall not, without leave of the court, be brought before the
expiration of one year from the date of the death of the deceased.
(2) Nothing in this section shall prejudice or affect the rights of creditors of a
deceased person to bring proceedings against his personal representatives before
the expiration of one year from his death.
Advancements to
children to be
brought into
account.
[New]
63.—(1) Any advancement made to the child of a deceased person during his lifetime
shall, subject to any contrary intention expressed or appearing from the circumstances
of the case, be taken as being so made in or towards satisfaction of the share of such
child in the estate of the deceased or the share which such child would have taken if
living at the death of the deceased, and as between the children shall be brought into
account in distributing the estate.
[1965.]Succession Act 1965[No. 27.]
PT. V S. 60
37
(2) The advancement shall, for the purposes of this section only, be reckoned as
part of the estate of the deceased and its value shall be reckoned as at the date of
the advancement.
(3) If the advancement is equal to or greater than the share which the child is
entitled to receive under the will or on intestacy, the child or the issue of the child
shall be excluded from any such share in the estate.
(4) If the advancement is less than such share, the child or the issue of the child
shall be entitled to receive in satisfaction of such share so much only of the estate
as, when added to the advancement, is sufficient, as nearly as can be estimated, to
make up the full amount of that share.
(5) The onus of proving that a child has been made an advancement shall be upon
the person so asserting, unless the advancement has been expressed in writing by
the deceased.
(6) For the purposes of this section, “advancement” means a gift intended to make
permanent provision for a child and includes advancement by way of portion or
settlement, including any life or lesser interest and including property covenanted
to be paid or settled. It also includes an advance or portion for the purpose of
establishing a child in a profession, vocation, trade or business, a marriage portion
and payments made for the education of a child to a standard higher than that
provided by the deceased for any other or others of his children.
(7) For the purposes of this section, personal representatives may employ a duly
qualified valuer.
(8) Nothing in this section shall prevent a child retaining the advancement and
abandoning his right to a share under the will or on intestacy.
(9) Nothing in this section shall affect any rule of law as to the satisfaction of portion
debts by legacies.
(10) In this section “child” includes a person to whom the deceased was in loco
parentis.
Duty of personal
representatives
as to inventory.
[1357 (st. 1.c.11);
1537 (c. 18);
1695 (c. 6) s. 1]
64.—The personal representatives of a deceased person shall, when lawfully required
to do so, exhibit on oath in the court a true and perfect inventory and account of the
estate of the deceased, and the court shall have power to require personal represen-
tatives to bring in inventories.
Administration on
behalf of the
State.
[1884 (c. 71) ss.
2, 3]
65.—(1) Where administration of an estate is granted for the use or benefit of the
State (whether to the Chief State Solicitor, the Solicitor for the Attorney General or
any other person), any legal proceedings by or against the administrator for the
recovery of the estate or any share thereof shall be of the same character and be
instituted and carried on in the same manner, and be subject to the same rules of
law and equity in all respects, as if the grant had been made to the administrator as
a person beneficially entitled to a share of the estate.
(2) Proceedings on behalf of or against the State in respect of the estate of a
deceased person or any share thereof or any claim thereon shall not be instituted
except subject to the same rules of law and equity in and subject to which proceedings
for the like purposes might be instituted by or against a private individual.
[New]
(3) Where the Chief State Solicitor for the time being is administrator of an estate
for the use or benefit of the State, he shall cease to be administrator on ceasing to
hold office and his successor in office shall become administrator in his place without
further grant
[1965.]Succession Act 1965[No. 27.]
PT. V S. 63
38
PART VI
DISTRIBUTION ON INTESTACY
Rules for distribu-
tion on intestacy.
66.—All estate to which a deceased person was beneficially entitled for an estate
or interest not ceasing on his death and as to which he dies intestate after the
commencement of this Act shall, after payment of all expenses, debts and liabilities
and any legal right properly payable thereout, be distributed in accordance with this
Part.
Shares of surviv-
ing spouse and
issue.
[New. See 1695
(c. 6) ss. 1, 2, 3]
67.—(1) If an intestate dies leaving a spouse and no issue, the spouse shall take the
whole estate.
(2) If an intestate dies leaving a spouse and issue—
(a) the spouse shall take two-thirds of the estate, and
(b) the remainder shall be distributed among the issue in accordance with
F25[section 67B(2)].
(3) F26[...]
(4) F26[...]
Annotations
Amendments:
F25 Substituted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 72(a), S.I. No. 648 of 2010.
F26 Repealed (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 72(b), S.I. No. 648 of 2010.
F27[Shares of
surviving civil
partner and issue
67A.— (1) If an intestate dies leaving a civil partner and no issue, the civil partner
shall take the whole estate.
(2) If an intestate dies leaving a civil partner and issue—
(a) F28[subject to subsections (3), (3A) (inserted by section 67(c) of the Act of
2015), (4), (5), (6) and (7)], the civil partner shall take two-thirds of the
estate; and
(b) the remainder shall be distributed among the issue in accordance with section
67B(2).
(3)F28[Subject to subsection (3A), the court may], on the application by or on behalf
of a child of an intestate who dies leaving a civil partner and one or more children,
order that provision be made for that child out of the intestate’s estate only if the
court is of the opinion that it would be unjust not to make the order, after considering
all the circumstances, including—
(a) the extent to which the intestate has made provision for that child during the
intestate’s lifetime,
(b) the age and reasonable financial requirements of that child,
(c) the intestate’s financial situation, and
(d) the intestate’s obligations to the civil partner.
[1965.]Succession Act 1965[No. 27.]
PT. VI S. 66
39
F29[(3A) An application may not be made under subsection (3) by or on behalf of
a child of an intestate where that child is also the child of the surviving civil partner.]
(4) The court, in ordering provision of an amount under subsection (3) shall ensure
that—
(a) the amount to which any issue of the intestate is entitled shall not be less
than that to which he or she would have been entitled had no such order
been made, and
(b) the amount provided shall not be greater than the amount to which the
applicant would have been entitled had the intestate died leaving neither
spouse nor civil partner.
(5) Rules of court shall provide for the conduct of proceedings under this section
in a summary manner.
(6) The costs in the proceedings shall be at the discretion of the court.
(7) An order under this section shall not be made except on an application made
within 6 months from the first taking out of representation of the deceased’s estate.]
Annotations
Amendments:
F27 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010(24/2010), s. 73, S.I. No. 648 of 2010.
F28 Substituted (4.05.2020) by Children and Family Relationships Act 2015 (9/2015), s. 67(a) and (b),
S.I. No. 624 of 2019.
F29 Inserted (4.05.2020) by Children and Family Relationships Act 2015 (9/2015), s. 67(c), S.I. No. 624
of 2019.
F30[Share of
issue where no
surviving spouse
or surviving civil
partner.
67B.— (1) If an intestate dies leaving issue and no spouse or civil partner, the estate
shall be distributed among the issue in accordance with subsection (2).
(2) If all the issue are in equal degree of relationship to the deceased the distribution
shall be in equal shares among them; if they are not, it shall be per stirpes.]
Annotations
Amendments:
F30 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 73, S.I. No. 648 of 2010.
Shares of
parents.
[New. See 1695
(c. 6) ss. 3, 8]
68.—If an intestate dies leaving neither spouse F31[nor civil partner] nor issue, his
estate shall be distributed between his parents in equal shares if both survive the
intestate, but, if only one parent survives, that parent shall take the whole estate.
[1965.]Succession Act 1965[No. 27.]
PT. VI S. 67A
40
Annotations
Amendments:
F31 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 74, S.I. No. 648 of 2010.
Shares of broth-
ers and sisters
and their chil-
dren.
[See 1695 (c. 6)
ss. 2, 3]
69.—(1) If an intestate dies leaving neither spouse F32[nor civil partner] nor issue
nor parent, his estate shall be distributed between his brothers and sisters in equal
shares, and, if any brother or sister does not survive the intestate, the surviving
children of the deceased brother or sister shall, where any other brother or sister of
the deceased survives him, take in equal shares the share that their parent would
have taken if he or she had survived the intestate.
(2) If an intestate dies leaving neither spouse F32[nor civil partner] nor issue nor
parent nor brother nor sister, his estate shall be distributed in equal shares among
the children of his brothers and sisters.
Annotations
Amendments:
F32 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 75, S.I. No. 648 of 2010.
Shares of next-of-
kin.
[See 1695 (c. 6)
ss. 2, 3]
70.—(1) If an intestate dies leaving neither spouse F33[nor civil partner] nor issue
nor parent nor brother nor sister nor children of any deceased brother or sister, his
estate shall, subject to the succeeding provisions of this Part, be distributed in equal
shares among his next-of-kin.
(2) Representation of next-of-kin shall not be admitted amongst collaterals except
in the case of children of brothers and sisters of the intestate where any other
brother or sister of the intestate survives him.
Annotations
Amendments:
F33 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 76, S.I. No. 648 of 2010.
Ascertainment of
next-of-kin.
[New]
71.—(1) Subject to the rights of representation mentioned in subsection (2) of
section 70, the person or persons who, at the date of the death of the intestate, stand
nearest in blood relationship to him shall be taken to be his next-of-kin.
(2) Degrees of blood relationship of a direct lineal ancestor shall be computed by
counting upwards from the intestate to that ancestor, and degrees of blood relation-
ship of any other relative shall be ascertained by counting upwards from the intestate
to the nearest ancestor common to the intestate and that relative, and then downward
from that ancestor to the relative; but, where a direct lineal ancestor and any other
relative are so ascertained to be within the same degree of blood relationship to the
intestate, the other relative shall be preferred to the exclusion of the direct lineal
ancestor.
[1965.]Succession Act 1965[No. 27.]
PT. VI S. 68
41
Half-blood.
[New as regards
real estate]
72.—Relatives of the half-blood shall be treated as, and shall succeed equally with,
relatives of the whole blood in the same degree.
F34[Distribution
of disclaimed
estate.
72A.—Where the estate, or part of the estate, as to which a person dies intestate
is disclaimed after the passing of the Family Law (Miscellaneous Provisions) Act, 1997
(otherwise than under section 73 of this Act), the estate or part, as the case may be,
shall be distributed in accordance with this Part—
(a) as if the person disclaiming had died immediately before the death of the
intestate, and
(b) if that person is not F35[the spouse, civil partner or a direct lineal ancestor]
of the intestate, as if that person had died without leaving issue.]
Annotations
Amendments:
F34 Inserted (5.05.1997) by Family Law (Miscellaneous Provisions) Act 1997 (18/1997), s. 6, commenced
on enactment.
F35 Substituted (18.01.2016) by Children and Family Relationships Act 2015 (9/2015), s. 68, S.I. No. 12
of 2016.
State as ultimate
intestate succes-
sor.
[New. Replaces
escheat and bona
vacantia]
73.—(1) In default of any person taking the estate of an intestate, whether under
this Part or otherwise, the State shall take the estate as ultimate intestate successor.
[Cf. 1954 (No. 25)
s. 31]
(2) The Minister for Finance may, if he thinks proper to do so, waive, in whole or
in part and in favour of such person and upon such terms (whether including or not
including the payment of money) as he thinks proper having regard to all the
circumstances of the case, the right of the State under this section.
(3) Section 32 of the State Property Act, 1954 (which provides for the disclaimer of
certain land devolving on the State by way of escheat or as bona vacantia) shall extend
to the grantee's interest under a fee farm grant and the lessee's interest under a
lease, where the State has a right to such interest as ultimate intestate successor.
Annotations
Modifications (not altering text):
C16 Functions of Minister for Finance under section transferred (15.07.2015) to Minister for Public
Expenditure and Reform and references construed by Finance (Transfer of Departmental Adminis-
tration and Ministerial Functions) Order 2015 (S.I. No. 318 of 2015), art. 3(1) and sch., in effect as
per art. 1(2), subject to transitional provisions in arts. 4-6, 8.
3.(1) The functions vested in the Minister for Finance by or under any of the provisions of the
Acts specified in the Schedule are transferred to the Minister for Public Expenditure and Reform.
(2) References to the Minister for Finance contained in any Act or instrument made under an
Act and relating to any functions transferred by this Order shall, from the commencement of this
Order, be construed as references to the Minister for Public Expenditure and Reform.
SCHEDULE
ProvisionShort TitleNumber and year
(3)(2)(1)
.........
[1965.]Succession Act 1965[No. 27.]
PT. VI S. 72
42
Section 73Succession Act 1965No. 27 of 1965
.........
C17 Application of section to position of the State not affected (1.12.2009) by Land and Conveyancing
Law Reform Act 2009 (27/2009), s. 9, S.I. No. 356 of 2009.
Ownership and abolition of feudal tenure.
9.— (1) From the commencement of this Part, ownership of land comprises the estates and
interests specified in this Part.
(2) In so far as it survives, feudal tenure is abolished.
(3) Subsection (2) does not affect—
(a) the position of the State under—
(i) the State Property Act 1954,
(ii) section 73 of the Act of 1965,
...
Partial intestacy.
[1830 (c. 40)]
74.—Where the will of a testator effectively disposes of part only of his estate, the
remainder shall be distributed as if he had died intestate and left no other estate.
Construction of
documents.
[New]
75.—(1) References to any Statutes of Distribution in an instrument inter vivos
made, or in a will coming into operation, after the commencement of this Act shall,
unless the contrary thereby appears, be construed as references to this Part; and
references in such an instrument or will to statutory next-of-kin shall, unless the
contrary thereby appears, be construed as referring to the persons who would succeed
on an intestacy under the foregoing provisions of this Part.
(2) Trusts declared by reference to any Statutes of Distribution in an instrument
inter vivos made, or in a will coming into operation, before the commencement of
this Act shall, unless the contrary thereby appears, be construed as referring to the
enactments (other than the Intestates' Estates Act, 1954) relating to the distribution
of effects of intestates which were in force immediately before the commencement
of this Act.
PART VII
WILLS
Property which
may be disposed
of by will.
[1837 (c. 26) s. 3]
76.—A person may by his will, executed in accordance with this Act, dispose of all
property which he is beneficially entitled to at the time of his death and which on his
death devolves on his personal representatives.
Capacity to make
a will.
[1837 (c. 26) s. 7
amended]
77.—(1) To be valid a will shall be made by a person who—
(a) has attained the age of eighteen years or is or has been married, and
(b) is of sound disposing mind.
[1964 (No. 7) s. 7
(7)]
(2) A person who is entitled to appoint a guardian of an infant may make the
appointment by will notwithstanding that he is not a person to whom paragraph (a)
of subsection (1) applies.
[1965.]Succession Act 1965[No. 27.]
PT. VI S. 73
43
Signing and
witnessing will.
[1837 (c. 26) s. 9
and 1852 (c. 24)
s. 1]
78.—To be valid a will shall be in writing and be executed in accordance with the
following rules:
1. It shall be signed at the foot or end thereof by the testator, or by some
person in his presence and by his direction.
2. Such signature shall be made or acknowledged by the testator in the pres-
ence of each of two or more witnesses, present at the same time, and each
witness shall attest by his signature the signature of the testator in the presence
of the testator, but no form of attestation shall be necessary nor shall it be
necessary for the witnesses to sign in the presence of each other.
3. So far as concerns the position of the signature of the testator or of the
person signing for him under rule 1, it is sufficient if the signature is so placed
at or after, or following, or under, or beside, or opposite to the end of the will
that it is apparent on the face of the will that the testator intended to give
effect by the signature to the writing signed as his will.
4. No such will shall be affected by the circumstances—
(a) that the signature does not follow or is not immediately after the foot or
end of the will; or
(b) that a blank space intervenes between the concluding word of the will
and the signature; or
(c) that the signature is placed among the words of the testimonium clause
or of the clause of attestation, or follows or is after or under the clause
of attestation, either with or without a blank space intervening, or follows
or is after, or under, or beside the names or one of the names of the
attesting witnesses; or
(d) that the signature is on a side or page or other portion of the paper or
papers containing the will on which no clause or paragraph or disposing
part of the will is written above the signature; or
(e) that there appears to be sufficient space on or at the bottom of the
preceding side or page or other portion of the same paper on which the
will is written to contain the signature;
and the enumeration of the above circumstances shall not restrict the general-
ity of rule 1.
5. A signature shall not be operative to give effect to any disposition or
direction inserted after the signature is made.
Appointments by
will.
[1837 (c. 26) s.
10]
79.—(1) An appointment made by will, in exercise of any power, shall not be valid
unless it is executed in accordance with this Act.
(2) Every will so executed shall, so far as concerns its execution and attestation, be
a valid execution of a power of appointment by will, notwithstanding that it has been
expressly required that a will made in exercise of such power shall be executed with
some additional or other form of execution or solemnity.
Publication of will
not necessary.
[1837 (c. 26) s.
13]
80.—Every will executed in accordance with this Act shall be valid without any other
publication thereof.
[1965.]Succession Act 1965[No. 27.]
PT. VII S. 78
44
Will not void on
account of
incompetency of
witness.
[1837 (c. 26) s.
14]
81.—If a person who attests the execution of a will is, at the time of execution or
at any time afterwards, incompetent to be admitted a witness to prove the execution,
the will shall not on that account be invalid.
Gifts to an attest-
ing witness, or
spouse of
witness, to be
void.
[1837 (c. 26) s.
15]
82.—(1) If a person attests the execution of a will, and any devise, bequest, estate,
interest, gift, or appointment, of or affecting any property (other than charges and
directions for the payment of any debt or debts) is given or made by the will to that
person or his spouse F36[or civil partner], that devise, bequest, estate, interest, gift,
or appointment shall, so far only as concerns the person attesting the execution of
the will, or the spouse F36[or civil partner] of that person, or any person claiming
under that person or spouse F36[or civil partner], be utterly null and void.
(2) The person so attesting shall be admitted as a witness to prove the execution
of the will, or to prove the validity or invalidity thereof, notwithstanding such devise,
bequest, estate, interest, gift, or appointment.
Annotations
Amendments:
F36 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 77, S.I. No. 648 of 2010.
Creditor attesting
will charging
estate with debts
admissible as
witness.
[1837 (c. 26) s.
16]
83.—If by will any estate is charged with any debt or debts, and a creditor, or the
spouse F37[or civil partner] of a creditor, whose debt is so charged, attests the
execution of the will, the creditor, notwithstanding such charge, shall be admitted a
witness to prove the execution of the will, or to prove the validity or invalidity
thereof.
Annotations
Amendments:
F37 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 78, S.I. No. 648 of 2010.
Executor admissi-
ble as witness.
[1837 (c. 26) s.
17]
84.—A person shall not, by reason only of his being an executor of a will, be
incompetent to be admitted a witness to prove the execution of the will, or a witness
to prove the validity or invalidity thereof.
Revocation of
will.
[New. Cf. 1837 (c.
26) s. 18]
85.—(1) A will shall be revoked by the subsequent marriage F38[or entry into a civil
partnership] of the testator, except a will made in contemplation of that marriage
F38[or entry into a civil partnership], whether so expressed in the will or not.
F39[(1A) Notwithstanding subsection (1), where the parties to a subsisting civil
partnership with each other marry each other, a will made in contemplation of entry
into the civil partnership or during the civil partnership by a testator who is a party
to the marriage shall not be revoked by that marriage and a reference in the will to
the testator’s civil partner shall be construed as a reference to the testator’s spouse.]
[1837 (c. 26) ss.
19, 20]
(2) Subject to subsection (1), no will, or any part thereof, shall be revoked except
by another will or codicil duly executed, or by some writing declaring an intention to
revoke it and executed in the manner in which a will is required to be executed, or
[1965.]Succession Act 1965[No. 27.]
PT. VII S. 81
45
by the burning, tearing, or destruction of it by the testator, or by some person in his
presence and by his direction, with the intention of revoking it.
Annotations
Amendments:
F38 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 79, S.I. No. 648 of 2010.
F39 Inserted (16.11.2015) by Marriage Act 2015 (35/2015), s. 17, S.I. No. 504 of 2015.
Alterations in will
after execution.
[1837 (c. 26) s.
21]
86.—An obliteration, interlineation, or other alteration made in a will after execution
shall not be valid or have any effect, unless such alteration is executed as is required
for the execution of the will; but the will, with such alteration as part thereof, shall
be deemed to be duly executed if the signature of the testator and the signature of
each witness is made in the margin or on some other part of the will opposite or near
to such alteration, or at the foot or end of or opposite to a memorandum referring
to such alteration, and written at the end of some other part of the will.
Revoked will not
revived otherwise
than by re-execu-
tion or codicil.
[1837 (c. 26) s.
22]
87.—No will or any part thereof, which is in any manner revoked, shall be revived
otherwise than by the re-execution thereof or by a codicil duly executed and showing
an intention to revive it; and when any will or codicil which is partly revoked, and
afterwards wholly revoked, is revived, such revival shall not extend to so much
thereof as was revoked before the revocation of the whole thereof, unless an intention
to the contrary is shown.
Subsequent
conveyance or
other act not to
prevent operation
of will.
[1837 (c. 26) s.
23]
88.—Where, subsequently to the execution of a will, a conveyance or other act is
made or done relating to any estate comprised in the will, except an act by which the
will is revoked, the conveyance or act shall not prevent the operation of the will with
respect to any estate or interest in the property which the testator has power to
dispose of by will at the time of his death.
Will to speak
from death of
testator.
[1837 (c. 26) s.
24 extended so
as to overrule
Wild's Case
(1599) 6 Co. Rep.
16b]
89.—Every will shall, with reference to all estate comprised in the will and every
devise or bequest contained in it, be construed to speak and take effect as if it had
been executed immediately before the death of the testator, unless a contrary
intention appears from the will.
Extrinsic evidence
as to will.
[New]
90.—Extrinsic evidence shall be admissible to show the intention of the testator
and to assist in the construction of, or to explain any contradiction in, a will.
Residuary devise
or bequest to
include estate
comprised in
lapsed and void
gifts.
[1837 (c. 26) s.
25]
91.—Unless a contrary intention appears from the will, any estate comprised or
intended to be comprised in any devise or bequest contained in the will which fails
or is void by reason of the fact that the devisee or legatee did not survive the testator,
or by reason of the devise or bequest being contrary to law or otherwise incapable
of taking effect, shall be included in any residuary devise or bequest, as the case may
be, contained in the will.
[1965.]Succession Act 1965[No. 27.]
PT. VII S. 85
46
General devise of
land to include
leasehold as well
as freehold.
[1837 (c. 26) s.
26]
92.—A general devise of land shall be construed to include leasehold interests as
well as freehold estates, unless a contrary intention appears from the will.
General gift of
realty or personal-
ty to include
property over
which testator
has general
power of
appointment.
[1837 (c. 26) s.
27]
93.—A general devise of land shall be construed to include any land which the
testator may have power to appoint in any manner he may think proper, and shall
operate as an execution of such power, unless a contrary intention appears from the
will; and in like manner a general bequest of the personal estate (other than land) of
the testator shall be construed to include any such estate which he may have power
to appoint in any manner he may think proper, and shall operate as an execution of
such power, unless a contrary intention appears from the will.
Devise of real
estate without
words of limita-
tion to pass
whole estate.
[1837 (c. 26) ss.
28, 30, 31]
94.—Where real estate is devised to a person (including a trustee or executor)
without any words of limitation, the devise shall be construed to pass the whole
estate or interest which the testator had power to dispose of by will in the real estate,
unless a contrary intention appears from the will.
Creation of
estates tail.
[New. Overrules
Wild's Case
(1599) 6 Co. Rep.
16b]
95.—F40[...]
Annotations
Amendments:
F40 Repealed (1.12.2009) by Land and Conveyancing Law Reform Act 2009 (27/2009), S.I. No. 356 of
2009.
Meaning of “die
without issue”.
[1837 (c. 26) s.
29]
96.—In a devise or bequest of real or personal estate, the words “die without issue”,
or “die without leaving issue”, or “have no issue”, or any other words which may
import either a want or failure of issue of any person in his lifetime or at the time of
his death, or an indefinite failure of his issue, shall be construed to mean a want or
failure of issue in his lifetime or at the time of his death, and not an indefinite failure
of his issue, unless a contrary intention appears from the will.
Devise of estate
tail not to lapse
where inheritable
issue survives.
[1837 (c. 26) s.
32]
97.—F41[...]
Annotations
Amendments:
F41 Repealed (1.12.2009) by Land and Conveyancing Law Reform Act 2009 (27/2009), S.I. No. 356 of
2009.
[1965.]Succession Act 1965[No. 27.]
PT. VII S. 92
47
Gifts to children
or other issue
who leave issue
living at testa-
tor's death.
[1837 (c. 26) s.
33 extended to
cover appoint-
ments under
special powers
and class gifts]
98.—Where a person, being a child or other issue of the testator to whom any
property is given (whether by a devise or bequest or by the exercise by will of any
power of appointment, and whether as a gift to that person as an individual or as a
member of a class) for any estate or interest not determinable at or before the death
of that person, dies in the lifetime of the testator leaving issue, and any such issue
of that person is living at the time of the death of the testator, the gift shall not lapse,
but shall take effect as if the death of that person had happened immediately after
the death of the testator, unless a contrary intention appears from the will.
Annotations
Editorial Notes:
E9 Provision for circumstances where application of this section has effect made (23.02.2003) by
Capital Acquisitions Tax Consolidation Act 2003 (1/2003), s. 42, commenced on enactment.
Interpretation of
devise or bequest
in case of doubt.
[New]
99.—If the purport of a devise or bequest admits of more than one interpretation,
then, in case of doubt, the interpretation according to which the devise or bequest
will be operative shall be preferred.
Restriction on
executory limita-
tions.
[See 1882 (c. 39)
s. 10]
100.—Where a person is entitled under a will to—
(a) land for an estate in fee simple or for any lesser estate or interest not being
an estate tail, or
(b) any interest in other property,
with an executory limitation over in default or failure of any of his issue, whether
within a specified period of time or not, that executory limitation shall be or become
void and incapable of taking effect, if and as soon as there is living any issue of the
class in default or failure of which the limitation over was to take effect.
PART VIII
CONFLICT OF LAWS RELATING TO TESTAMENTARY DISPOSITIONS
“Testamentary
disposition”.
101.—In this Part, “testamentary disposition” means any will or other testamentary
instrument or act.
Validity as
regards form.
[Hague Conven-
tion, Arts. 1, 2.
As to existing
law, see 1861 (c.
114) ss. 1, 2]
102.—(1) A testamentary disposition shall be valid as regards form if its form
complies with the internal law—
(a) of the place where the testator made it, or
(b) of a nationality possessed by the testator, either at the time when he made
the disposition, or at the time of his death, or
(c) of a place in which the testator had his domicile either at the time when he
made the disposition, or at the time of his death, or
(d) of the place in which the testator had his habitual residence either at the time
when he made the disposition, or at the time of his death, or
(e) so far as immovables are concerned, of the place where they are situated.
[1965.]Succession Act 1965[No. 27.]
PT. VII S. 98
48
(2) Without prejudice to subsection (1), a testamentary disposition revoking an
earlier testamentary disposition shall also be valid as regards form if it complies with
any one of the laws according to the terms of which, under that subsection, the
testamentary disposition that has been revoked was valid.
(3) For the purposes of this Part, if a national law consists of a non-unified system,
the law to be applied shall be determined by the rules in force in that system and,
failing any such rules, by the most real connexion which the testator had with any
one of the various laws within that system.
(4) The determination of whether or not the testator had his domicile in a particular
place shall be governed by the law of that place.
Dispositions
made on board
vessel or aircraft.
[New]
103.—Without prejudice to section 102, a testamentary disposition made on board
a vessel or aircraft shall also be valid as regards form if its form complies with the
internal law of the place with which, having regard to its registration (if any) and any
other relevant circumstances, the vessel or aircraft may be taken to have had the
most real connexion.
Exercise of power
of appointment.
[New]
104.—(1) Without prejudice to section 102, a testamentary disposition shall also
be valid as regards form so far as it exercises a power of appointment, if its form
complies with the law governing the essential validity of the power.
(2) A testamentary disposition so far as it exercises a power of appointment shall
not be treated as invalid as regards form by reason only that its form is not in accor-
dance with any formal requirements contained in the instrument creating the power.
Joint dispositions.
[Hague Conven-
tion, Art. 4]
105.—This Part shall also apply to the form of testamentary dispositions made by
two or more persons in one document.
Effect of restric-
tions on capacity.
[Hague Conven-
tion, Art. 5]
106.—(1) For the purposes of this Part, any provision of law which limits the
permitted forms of testamentary dispositions by reference to the age, nationality or
other personal conditions of the testator shall be deemed to pertain to matters of
form.
(2) The same rule shall apply to the qualifications that must be possessed by
witnesses required for the validity of a testamentary disposition and to the provisions
of section 82.
Construction of
testamentary
disposition.
[1861 (c. 114) s.
3]
[New]
107.—(1) The construction of a testamentary disposition shall not be altered by
reason of any change in the testator's domicile after the making of the disposition.
(2) In determining whether or not a testamentary disposition complies with a
particular law, regard shall be had to the requirements of that law at the time of
making the disposition, but this shall not prevent account being taken of an alteration
of law affecting testamentary dispositions made at that time if the alteration enables
the disposition to be treated as valid.
Effect of testa-
mentary disposi-
tion under Part
VII.
[New]
108.—A testamentary disposition which under this Part is valid as regards form
shall have the same effect as if it were a will executed in compliance with Part VII.
PART IX
LEGAL RIGHT OF TESTATOR’S SPOUSE AND PROVISION FOR CHILDREN
[1965.]Succession Act 1965[No. 27.]
PT. VIII S. 102
49
Annotations
Modifications (not altering text):
C18 Application of section affected (3.04.2010) by Capital Acquisitions Tax Consolidation Act 2003
(1/2003), s. 45AA, as inserted by Finance Act 2010 (5/2010), s. 147, commenced on enactment.
Liability of certain persons in respect of non-resident beneficiaries
45AA.— (1) Where—
(a) property passing under a deceased person’s will or intestacy or under Part IX or section
56 of the Succession Act 1965, or otherwise as a result of the death of that person, is
taken by a person or persons who is or are not resident in the State,
...
then, the personal representative or one or more of the personal representatives, as the case may
be, and the solicitor referred to in section 48(10), shall be assessable and chargeable for the tax
payable by the person or persons referred to in paragraph (a) to the same extent that those persons
are chargeable to tax under section 11.
Application of
Part IX.
[New]
109.—(1) Where, after the commencement of this Act, a person dies wholly or
partly testate leaving a spouse F42[or civil partner] or children or both spouse F42[or
civil partner] and children, the provisions of this Part shall have effect.
(2) In this Part, references to the estate of the testator are to all estate to which
he was beneficially entitled for an estate or interest not ceasing on his death and
remaining after payment of all expenses, debts, and liabilities (other than estate duty)
properly payable thereout.
Annotations
Amendments:
F42 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 80, S.I. No. 648 of 2010.
Legitimated, ille-
gitimate and
adopted persons.
[New]
110.—F43[...]
Annotations
Amendments:
F43 Repealed (14.06.1988) by Status of Children Act 1987 (26/1987), s. 32(h), commenced as per s.
1(2)(b).
Right of surviving
spouse.
[New]
111.—(1) If the testator leaves a spouse and no children, the spouse shall have a
right to one-half of the estate.
(2) If the testator leaves a spouse and children, the spouse shall have a right to one-
third of the estate.
F44[Right of
surviving civil
partner.
111A.— (1) If the testator leaves a civil partner and no children, the civil partner
shall have a right to one-half of the estate.
[1965.]Succession Act 1965[No. 27.]
PT. IX S. 109
50
(2) Subject to section 117(3A), if the testator leaves a civil partner and children,
the civil partner shall have a right to one-third of the estate.]
Annotations
Amendments:
F44 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 81, S.I. No. 648 of 2010.
Priority of legal
right.
[New]
112.—The right of a spouse under section 111 F45[or the right of a civil partner
under section 111A] (which shall be known as a legal right) shall have priority over
devises, bequests and shares on intestacy.
Annotations
Amendments:
F45 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 82, S.I. No. 648 of 2010.
Renunciation of
legal right.
[New]
113.—The legal right of a spouse may be renounced in an ante-nuptial contract
made in writing between the parties to an intended marriage or may be renounced
in writing by the spouse after marriage and during the lifetime of the testator.
F46[Renunciation
of legal right.
113A.— The legal right of a civil partner may be renounced in an ante-civil-partner-
ship-registration contract made in writing between the parties to an intended civil
partnership or may be renounced in writing by the civil partner after registration and
during the lifetime of the testator.]
Annotations
Amendments:
F46 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 83, S.I. No. 648 of 2010.
Effect of devise
or bequest to
spouse F47[or
civil partner].
[New]
114.—(1) Where property is devised or bequeathed in a will to a spouse F47[or civil
partner] and the devise or bequest is expressed in the will to be in addition to the
share as a legal right of the spouse F47[or civil partner], the testator shall be deemed
to have made by the will a gift to the spouse F47[or civil partner] consisting of—
(a) a sum equal to the value of the share as a legal right of the spouse F47[or
civil partner], and
(b) the property so devised or bequeathed.
(2) In any other case, a devise or bequest in a will to a spouse F47[or civil partner]
shall be deemed to have been intended by the testator to be in satisfaction of the
share as a legal right of the spouse F47[or civil partner].
[1965.]Succession Act 1965[No. 27.]
PT. IX S. 111A
51
Annotations
Amendments:
F47 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 84, S.I. No. 648 of 2010.
Election between
legal right and
rights under a
will and on
partial intestacy.
[New]
115.—(1) (a) Where, under the will of a deceased person who dies wholly testate, there
is a devise or bequest to a spouse F48[or civil partner], the spouse F48[or
civil partner] may elect to take either that devise or bequest or the share to
which he is entitled as a legal right.
(b) In default of election, the spouse F48[or civil partner] shall be entitled to
take under the will, and he shall not be entitled to take any share as a legal
right.
(2) (a) Where a person dies partly testate and partly intestate, a spouse F48[or
civil partner] may elect to take either—
(i) his share as a legal right, or
(ii) his share under the intestacy, together with any devise or bequest to him
under the will of the deceased.
(b) In default of election, the spouse F48[or civil partner] shall be entitled to
take his share under the intestacy, together with any devise or bequest to
him under the will, and he shall not be entitled to take any share as a legal
right.
(3) A spouse F48[or civil partner], in electing to take his share as a legal right, may
further elect to take any devise or bequest to him less in value than the share in
partial satisfaction thereof.
(4) It shall be the duty of the personal representatives to notify the spouse F48[or
civil partner] in writing of the right of election conferred by this section. The right
shall not be exercisable after the expiration of six months from the receipt by the
spouse F48[or civil partner] of such notification or one year from the first taking out
of representation of the deceased's estate, whichever is the later.
(5) Where the surviving spouse F48[or civil partner] is a person of unsound mind,
the right of election conferred by this section may, if there is a committee of the
spouse's F48[or civil partner’s] estate, be exercised on behalf of the spouse F48[or
civil partner] by the committee by leave of the court which has appointed the
committee or, if there is no committee, be exercised by the High Court or, in a case
within the jurisdiction of the Circuit Court, by that Court.
(6) In this section, but only in its application to a case to which subsection (1) of
section 114 applies, “devise or bequest” means a gift deemed under that subsection
to have been made by the will of the testator.
Annotations
Amendments:
F48 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 85, S.I. No. 648 of 2010.
[1965.]Succession Act 1965[No. 27.]
PT. IX S. 114
52
Provision in satis-
faction of legal
right.
116.—(1) Where a testator, during his lifetime, has made permanent provision for
his spouse, whether under contract or otherwise, all property which is the subject of
such provision (other than periodical payments made for her maintenance during his
lifetime) shall be taken as being given in or towards satisfaction of the share as a
legal right of the surviving spouse.
(2) The value of the property shall be reckoned as at the date of the making of the
provision.
(3) If the value of the property is equal to or greater than the share of the spouse
as a legal right, the spouse shall not be entitled to take any share as a legal right.
(4) If the value of the property is less than the share of the spouse as a legal right,
the spouse shall be entitled to receive in satisfaction of such share so much only of
the estate as, when added to the value of the property, is sufficient, as nearly as can
be estimated, to make up the full amount of that share.
(5) This section shall apply only to a provision made before the commencement of
this Act.
Provision for chil-
dren.
[New]
117.—(1) Where, on application by or on behalf of a child of a testator, the court
is of opinion that the testator has failed in his moral duty to make proper provision
for the child in accordance with his means, whether by his will or otherwise, the court
may order that such provision shall be made for the child out of the estate as the
court thinks just.
F49[(1A) (a) An application made under this section by virtue of Part V of the Status
of Children Act, 1987, shall be considered in accordance with subsection (2)
irrespective of whether the testator executed his will before or after the
commencement of the said Part V.
(b) Nothing in paragraph (a) shall be construed as conferring a right to apply under
this section in respect of a testator who dies before the commencement of
the said Part V.]
(2) The court shall consider the application from the point of view of a prudent and
just parent, taking into account the position of each of the children of the testator
and any other circumstances which the court may consider of assistance in arriving
at a decision that will be as fair as possible to the child to whom the application
relates and to the other children.
(3) An order under this section shall not affect the legal right of a surviving spouse
or, if the surviving spouse is the mother or father of the child, any devise or bequest
to the spouse or any share to which the spouse is entitled on intestacy.
F50[(3A) An order under this section—
(a) where the surviving civil partner is a parent of the child, shall not affect the
legal right of that surviving civil partner or any devise or bequest to the civil
partner or any share to which the civil partner is entitled on intestacy, or
(b) where the surviving civil partner is not a parent of the child, shall not affect
the legal right of the surviving civil partner unless the court, after considera-
tion of all the circumstances, including the testator’s financial circumstances
and his or her obligations to the surviving civil partner, is of the opinion that
it would be unjust not to make the order.]
(4) Rules of court shall provide for the conduct of proceedings under this section
in a summary manner.
(5) The costs in the proceedings shall be at the discretion of the court.
[1965.]Succession Act 1965[No. 27.]
PT. IX S. 116
53
(6) An order under this section shall not be made except on an application made
within F51[6 months] from the first taking out of representation of the deceased's
estate.
Annotations
Amendments:
F49 Inserted (14.06.1988) by Status of Children Act 1987 (26/1987), s. 31, commenced as per s. 1(2)(b).
F50
Substituted (4.05.2020) by Children and Family Relationships Act 2015 (9/2015), s. 69, S.I. No. 624
of 2019.
F51 Substituted (27.02.1997) by Family Law (Divorce) Act 1996 (33/1996), s. 46, commenced as per s.
1(2).
Editorial Notes:
E10 Provisions for application by a civil partner and cohabitant for provision out of estate made
(1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010
(24/2010), ss. 127 and 194 respectively, S.I. No. 648 of 2010.
E11 Provision for application by a divorced spouse for provision out of estate made (27.02.1997) by
Family Law (Divorce) Act 1996, s. 18, commenced as per s. 1(3).
E12 Provision for application by a spouse divorced in another jurisdiction for provision out of estate
made (1.08.1996) by Family Law Act 1995, s. 25, S.I. No. 46 of 1996.
E13 Previous affecting provision: subs. (3A) inserted (1.01.2011) by Civil Partnership and Certain Rights
and Obligations of Cohabitants Act 2010 (24/2010), s. 86, S.I. No. 648 of 2010; substituted as per
F-note above.
Estate duty.
[New]
118.—Property representing the share of a person as a legal right and property
which is the subject of an order under section 117 shall bear their due proportions
of the estate duty payable on the estate of the deceased.
Proceedings to be
in chambers.
119.—All proceedings in relation to this Part shall be heard in chambers.
PART X
UNWORTHINESS TO SUCCEED AND DISINHERITANCE
Exclusion of
persons from
succession.
[New]
120.—(1) A sane person who has been guilty of the murder, attempted murder or
manslaughter of another shall be precluded from taking any share in the estate of
that other, except a share arising under a will made after the act constituting the
offence, and shall not be entitled to make an application under section 117.
(2) A spouse F52[...] guilty of desertion which has continued up to the death for
two years or more shall be precluded from taking any share in the estate of the
deceased as a legal right or on intestacy.
F53[(2A) A deceased’s civil partner who has deserted the deceased is precluded
from taking any share in the deceased’s estate as a legal right or on intestacy if the
desertion continued up to the death for two years or more.]
(3) A spouse who was guilty of conduct which justified the deceased in separating
and living apart from him shall be deemed to be guilty of desertion within the meaning
of subsection (2).
[1965.]Succession Act 1965[No. 27.]
PT. IX S. 117
54
F53[(3A) A civil partner who was guilty of conduct which justified the deceased in
separating and living apart from him or her is deemed to be guilty of desertion within
the meaning of subsection (2A).]
(4) A person who has been found guilty of an offence against the deceased, or
against the spouse F53[or civil partner] or any child of the deceased (including a child
adopted under the Adoption Acts, 1952 and 1964, and a person to whom the deceased
was in loco parentis at the time of the offence), punishable by imprisonment for a
maximum period of at least two years or by a more severe penalty, shall be precluded
from taking any share in the estate as a legal right or from making an application
under section 117.
(5) Any share which a person is precluded from taking under this section shall be
distributed as if that person had died before the deceased.
Annotations
Amendments:
F52 Deleted (19.10.1989) by Judicial Separation and Family Law Reform Act 1989 (6/1989), s. 42,
commenced as per s. 46(2).
F53 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 87, S.I. No. 648 of 2010.
Dispositions for
purpose of disin-
heriting spouse
or children.
[New]
121.—(1) This section applies to a disposition of property (other than a testamentary
disposition or a disposition to a purchaser) under which the beneficial ownership of
the property vests in possession in the donee within three years before the death of
the person who made it or on his death or later.
(2) If the court is satisfied that a disposition to which this section applies was made
for the purpose of defeating or substantially diminishing the share of the disponer's
spouse F54[or civil partner], whether as a legal right or on intestacy, or the intestate
share of any of his children, or of leaving any of his children insufficiently provided
for, then, whether the disponer died testate or intestate, the court may order that
the disposition shall, in whole or in part, be deemed, for the purposes of Parts VI and
IX, to be a devise or bequest made by him by will and to form part of his estate, and
to have had no other effect.
(3) To the extent to which the court so orders, the disposition shall be deemed
never to have had effect as such and the donee of the property, or any person
representing or deriving title under him, shall be a debtor of the estate for such
amount as the court may direct accordingly.
(4) The court may make such further order in relation to the matter as may appear
to the court to be just and equitable having regard to the provisions and the spirit of
this Act and to all the circumstances.
(5) Subject to subsections (6) and (7), an order may be made under this section—
(a) in the interest of the spouse F54[or civil partner], on the application of the
spouse F54[or civil partner] or the personal representative of the deceased,
made within one year from the first taking out of representation,
(b) in the interest of a child, on an application under section 117.
(6) In the case of a disposition made in favour of the F55[spouse or civil partner,
as the case may be,] of the disponer, an order shall not be made under this section
on an application by or on behalf of a child of the disponer who is also a child of the
F55[spouse or civil partner, as the case may be].
[1965.]Succession Act 1965[No. 27.]
PT. X S. 120
55
(7) An order shall not be made under this section affecting a disposition made in
favour of any child of the disponer, if—
(a) the spouse F54[or civil partner] of the disponer was dead when the disposition
was made, or
(b) the spouse F54[or civil partner] was alive when the disposition was made but
was a person who, if the disponer had then died, would have been precluded
under any of the provisions of section 120 from taking a share in his estate,
or
(c) the spouse F54[or civil partner] was alive when the disposition was made and
consented in writing to it.
(8) If the donee disposes of the property to a purchaser, this section shall cease to
apply to the property and shall apply instead to the consideration given by the
purchaser.
(9) Accrual by survivorship on the death of a joint tenant of property shall, for the
purposes of this section, be deemed to be a vesting of the beneficial ownership of
the entire property in the survivor.
(10) In this section “disposition” includes a donatio mortis causa.
Annotations
Amendments:
F54 Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act
2010 (24/2010), s. 88, S.I. No. 648 of 2010.
F55 Substituted (18.01.2016) by Children and Family Relationships Act 2015 (9/2015), s. 70, S.I. No. 12
of 2016.
Modifications (not altering text):
C19 Application of section extended (1.08.1996) by Family Law Act 1995 (26/1995), s. 25(5), S.I. No.
46 of 1996.
Orders for provision for spouse out of estate of other spouse.
25.— ...
(5) Section 121 of the Act of 1965 shall apply with any necessary modifications to a disposition
referred to in subsection (1) of that section in respect of which the court is satisfied that it was
made for the purpose of defeating or substantially diminishing the provision which the court would
make for the applicant concerned under this section if the disposition had not been made.
...
Proceedings to be
in chambers.
122.—All proceedings in relation to this Part shall be heard in chambers.
PART XI
LIMITATION OF ACTIONS
[1965.]Succession Act 1965[No. 27.]
PT. X S. 121
56
Personal represen-
tative, as such,
not a trustee
under Statute of
Limitations, 1957.
[1959 (No. 8) s.
26]
123.—(1) A personal representative in the capacity of personal representative shall
not, by reason only of section 10, be a trustee for the purposes of the Statute of
Limitations, 1957.
(2) Subsection (1) is in substitution for paragraph (d) of subsection (2) of section 2
of the Statute of Limitations, 1957, repealed by this Act.
“Trustee” in
Statute of Limita-
tions, 1957, not
to include a
bailiff.
[New. Overrules
Rice v. Begley
[1920] 1 I.R. 243]
124.—Notwithstanding any rule of law, “trustee” in the Statute of Limitations, 1957,
shall not include a person whose fiduciary relationship arises merely because he is
in possession of property comprised in the estate of a deceased person in the capac-
ity of bailiff for another person.
Persons entitled
to shares in land.
[New. Cf. Ward v.
Ward (1871) L.R.
6 Ch. 789, Coyle
v. MC Fadden
[1901] 1 I.R. 298,
Smith v. Savage
[1906] 1 I.R. 469]
125.—(1) Where each of two or more persons is entitled to any share in land
comprised in the estate of a deceased person, whether such shares are equal or
unequal, and any or all of them enter into possession of the land, then, notwithstand-
ing any rule of law to the contrary, those who enter shall (as between themselves
and as between themselves and those (if any) who do not enter) be deemed, for the
purposes of the Statute of Limitations, 1957, to have entered and to acquire title by
possession as joint tenants (and not as tenants in common) as regards their own
respective shares and also as regards the respective shares of those (if any) who do
not enter.
(2) Subsection (1) shall apply whether or not any such person entered into possession
as personal representative of the deceased, or having entered, was subsequently
granted representation to the estate of the deceased.
Actions in respect
of estates of
deceased
persons.
[New]
126.—The Statute of Limitations, 1957, is hereby amended by the substitution of
the following section for section 45:
“45. (1) Subject to section 71, no action in respect of any claim to the estate
of a deceased person or to any share or interest in such estate, whether under
a will, on intestacy or under section 111 of the Succession Act, 1965, shall be
brought after the expiration of six years from the date when the right to receive
the share or interest accrued.
(2) No action to recover arrears of interest in respect of any legacy or damages
in respect of such arrears shall be brought after the expiration of three years
from the date on which the interest became due.”
Annotations
Editorial Notes:
E14 The Statute of Limitations 1957, s. 45 was further amended (1.01.2011) by Civil Partnership and
Certain Rights and Obligations of Cohabitants Act 2010 (24/2010), s. 89, S.I. No. 648 of 2010. The
words “or section 111A” were inserted after “section 111”.
Limitation period
in case of disabili-
ty.
[New]
127.—Section 49 of the Statute of Limitations, 1957, which extends the periods of
limitation fixed by that Act where the person to whom a right of action accrued was
under a disability, shall have effect in relation to an action in respect of a claim to
the estate of a deceased person or to any share in such estate, whether under a will,
on intestacy or as a legal right, as if the period of three years were substituted for
the period of six years mentioned in subsection (1) of that section.
PART XII
[1965.]Succession Act 1965[No. 27.]
PT. XI S. 123
57
PROVISIONS RELATING TO PROBATE OFFICE AND DISTRICT PROBATE REGISTRIES
Assistant Probate
Officer.
[1959 (No. 8) s.
25.
128.—(1) In this section “the Assistant Probate Officer” means the officer employed
in the Probate Office who is next in rank to the Probate Officer and is qualified to be
appointed to be Probate Officer.
(2) The powers, authorities, duties and functions exercisable or performable by the
Probate Officer may, subject to any restrictions which the President of the High Court
may think fit to impose, be exercised or performed by the Assistant Probate Officer.
District probate
registries.
[1857 (c. 79) ss.
16, 17; 1926 (No.
27) s. 56]
129.—(1) There shall be district probate registries for such districts and at such
places as the Minister may by order appoint.
(2) The Minister may by order—
(a) alter the district served by a district probate registry;
(b) add to or reduce the number of such districts;
(c) direct that any district probate registry may be at such place within the district
as he thinks fit;
(d) close any district probate registry.
(3) Whenever the Minister makes an order closing a district probate registry, the
Minister may by that order make provision for enabling applications for representation,
in cases in which the deceased, at the time of his death, had a fixed place of abode
within the district previously served by that registry, to be lodged with the county
registrar for the area in which that place of abode was situate and for the transmission
of the applications by the county registrar to the Probate Office and the transmission
of the grants (if and when issued) from the Probate Office to the said county registrar
for delivery to the person entitled thereto.
(4) Until provision is otherwise made under this section, the district probate
registries existing at the commencement of this Act shall continue to function for the
districts and at the places theretofore appointed by law.
Annotations
Editorial Notes:
E15 Power pursuant to section exercised (1.01.1967) by District Probate Registries (Places and Districts)
Order 1966 (S.I. No. 274 of 1966).
Fees to be taken
at district
probate
registries.
130.—(1) In this section, “the Act of 1936” means the Courts of Justice Act, 1936.
[1959 (No. 8) s.
24 (1)]
(2) For the purposes of section 65 (which empowers the Minister to prescribe court
fees) of the Act of 1936, every district probate registry shall be deemed to be an office
established by the Court Officers Act, 1926.
S.I. No. 251 of
1956.
(3) The Supreme Court and High Court (Fees) Order, 1956, as modified by section
24 of the Administration of Estates Act, 1959, shall, notwithstanding the repeal of
that Act by this Act, continue to apply in respect of each district probate registry and
each district probate registrar.
Acting district
probate regis-
trars.
[1959 (No. 8) s.
24 (2)]
131.—Where a person (in this section referred to as the acting district probate
registrar) is for the time being required and authorised by the Minister under section
9 of the Court Officers Act, 1945, as amended by section 5 of the Court Officers Act,
1951, to perform the duties of district probate registrar for the district served by a
[1965.]Succession Act 1965[No. 27.]
PT. XII S. 128
58
particular district probate registry, the Minister may authorise a specified officer
serving in that district probate registry or in the circuit court office which serves the
area within which such district probate registry is located to execute, during the
temporary absence or temporary incapacity through illness of the acting district
probate registrar, the office of district probate registrar for that district and, if the
Minister does so, then, such officer shall, during any such temporary absence or
temporary incapacity, have and exercise all the powers and fulfil all the duties of the
district probate registrar for that district unless and until the Minister otherwise
directs.
[1965.]Succession Act 1965[No. 27.]
PT. XII S. 131
59
FIRST SCHEDULE
RULES AS TO APPLICATION OF ASSETS
PART I
Rules as to payment of debts where the estate is insolvent
Section 46.
[New as to
estates adminis-
tered out of
court]
1. The funeral, testamentary and administration expenses have priority.
2. Subject as aforesaid, the same rules shall prevail and be observed as to the
respective rights of secured and unsecured creditors and as to debts and liabilities
provable and as to the valuation of annuities and future and contingent liabilities,
respectively, and as to the priorities of debts and liabilities as may be in force for the
time being under the law of bankruptcy with respect to the assets of persons adjudged
bankrupt.
3. In the application of the said rules the date of death shall be substituted for the
date of adjudication in bankruptcy.
PART II
Order of application of assets where the estate is solvent
[New]
1. Property of the deceased undisposed of by will, subject to the retention thereout
of a fund sufficient to meet any pecuniary legacies.
2. Property of the deceased not specifically devised or bequeathed but included
(either by a specific or general description) in a residuary gift, subject to the retention
out of such property of a fund sufficient to meet any pecuniary legacies, so far as not
provided for as aforesaid.
3. Property of the deceased specifically appropriated or devised or bequeathed
(either by a specific or general description) for the payment of debts.
4. Property of the deceased charged with, or devised or bequeathed (either by a
specific or general description) subject to a charge for, the payment of debts.
5. The fund, if any, retained to meet pecuniary legacies.
6. Property specifically devised or bequeathed, rateably according to value.
7. Property appointed by will under a general power, rateably according to value.
8. The following provisions shall also apply—
(a) The order of application may be varied by the will of the deceased.
(b) This Part of this Schedule does not affect the liability of land to answer the
death duty imposed thereon in exoneration of other assets.
Annotations
Modifications (not altering text):
C20 Interpretation of inheritance tax clarified (21.02.2003) by Capital Acquisitions Tax Consolidation
Act 2003 (1/2003), s. 113, commenced on enactment. This provision replaced Capital Acquisitions
Tax Act 1976, s. 68.
[1965.]Succession Act 1965[No. 27.]
SCH. 1
60
Tax, in relation to certain legislation.
113.—(1) Inheritance tax shall not be a duty or a death duty for the purposes of section 9 of the
Succession Act, 1965, but it shall be a death duty for the purposes of—
(a) section 34 (3) of that Act;
(b) the definition of pecuniary legacy in section 3 (1) of that Act; and
(c) paragraph 8 of Part II of the First Schedule to that Act.
Editorial Notes:
E16 Previous affecting provision: Capital Acquisitions Tax Act 1976 (8/1976), s. 68(1)(b), repealed
(21.02.2003) by Capital Acquisitions Tax Consolidation Act 2003 (1/2003), s. 118(1).
Section 8.
SECOND SCHEDULE
REPEALS
PART I
English Statutes
Extent of repealShort title or subject-matterSession and Chapter
The whole Act.Curtesy Act, 1226.11 Hen. 3.
20 Hen. 3: (Statutes of Merton)
(1235)
The whole chapter.Writ of dower.c. 1.
The whole chapter.Widow's right to bequeath corn.c. 2.
The whole chapter.Special bastardy.c. 9.
13 Edw. 1:
The whole Act.Administration of Estates Act, 1285.c. 19.
The whole Act.Dower Act, 1285.c. 34.
The whole Act.Dower Act, 1297.25 Edw. 1. c. 7.
31 Edw. 3.
The whole Act.Administration of Estates Act, 1357.st. 1. c. 11.
PART II
Pre-Union Irish Statutes
Extent of repealShort TitleSession and Chapter
The whole Act.Administration of Estates Act,
1537.
28 Hen. 8. c. 18.
Sections 5, 6 and 8.Statute of Uses, 1634.10 Chas. 1. sess. 2. c. 1.
[1965.]Succession Act 1965[No. 27.]
SCH. 1
61
The whole Act.Administration of Estates Act,
1634.
10 Chas. 1. sess. 3. c. 10.
7 Will. 3:
The whole Act.Statute of Distribution, 1695.c. 6.
In section 7, from “and if any cestuyque
trust hereafter shall dye” to the end of
the section.
Statute of Frauds, 1695.c. 12.
Sections 8, 19 and 20.
The whole Act in so far as it relates to wills
and devises.
Registration of Deeds Act,
1707.
6 Anne c. 2.
In section 1, from “and also to and for all
and every person and persons” to
“tenant in dower, or by the curtesie”.
Mining Leases Act, 1723.10 Geo. 1. c. 5.
In section 3, “tenants in dower, or by the
curtesie”.
In section 9, “tenant in dower, or tenant
by the curtesie”.
PART III
British Statutes
Extent of repealShort TitleSession and Chapter
The whole Act.Administration of Estates Act,
1798.
38 Geo. 3. c. 87.
The whole Act.Infant Executors (Ireland) Act,
1818.
58 Geo. 3. c. 81.
11 Geo. 4 & 1 Will. 4 :
The whole Act.Executors Act, 1830.c. 40.
The whole Act.Debts Recovery Act, 1830.c. 47.
3 & 4 Will. 4:
The whole Act.Administration of Estates Act,
1833.
c. 104.
The whole Act.Dower Act, 1833.c. 105.
The whole Act, save so far as it may apply
to the descent of an estate tail.
Inheritance Act, 1833.c. 106.
4 & 5 Will. 4.
In section 25, “no woman in respect of her
dower, and”.
Fines and Recoveries (Ireland)
Act, 1834.
c. 92.
5 & 6 Will. 4.
Section 16.Statutory Declarations Act,
1835.
c. 62.
7 Will. 4 & 1 Vict.
The whole Act.Wills Act, 1837.c. 26.
In section 8, “and each tenant in dower or
tenant by courtesy”.
Tithe Rentcharge (Ireland) Act,
1838.
1 & 2 Vict. c. 109.
The whole Act.Debts Recovery Act, 1839.2 & 3 Vict. c. 60.
[1965.]Succession Act 1965[No. 27.]
SCH. 2
62
Sections 61 and 62.Debtors (Ireland) Act, 1840.3 & 4 Vict. c. 105.
In section 35, “personal”.Stamp Duties (Ireland Act),
1842.
5 & 6 Vict. c. 82.
The whole Act.Debts Recovery Act, 1848.11 & 12 Vict. c. 87.
In section 9, from “to give dower or
curtesy” to “such conversion, or”.
Renewable Leasehold
Conversion Act, 1849.
12 & 13 Vict. c. 105.
In section 35, “or as tenant in dower or by
the curtesy”.
Sections 49 to 57, 108.Civil Bill Courts (Ireland) Act,
1851.
14 & 15 Vict. c. 57.
The whole Act.Wills Act Amendment Act,
1852.
15 & 16 Vict. c. 24.
Section 137.Common Law Procedure
Amendment Act (Ireland),
1853.
16 & 17 Vict. c. 113.
The whole Act.Real Estate Charges Act, 1854.17 & 18 Vict. c. 113.
The whole Act.Probates and Letters of
Administration Act
(Ireland), 1857.
20 & 21 Vict. c. 79.
The whole Act.Court of Probate Act (Ireland),
1859.
22 & 23 Vict: c. 31.
Sections 14 to 18.Law of Property Amendment
Act, 1859.
c. 35.
Sections 19 and 20, save in so far as they
may apply to the descent of an estate
tail.
Section 29.
In section 9, from “and in case” to the end
of the section.
Landlord and Tenant Law
Amendment Act, Ireland,
1860.
23 & 24 Vict. c. 154.
The whole Act.Wills Act, 1861.24 & 25 Vict: c. 114.
The whole Act.Domicile Act, 1861.c. 121.
Section 42.Civil Bill Courts Procedure
Amendment Act (Ireland),
1864.
27 & 28 Vict. c. 99.
The whole Act.Navy and Marines (Wills) Act,
1865.
28 & 29 Vict. c. 72.
The whole Act.Real Estate Charges Act, 1867.30 & 31 Vict. c. 69.
The whole Act.Administration of Estates Act,
1869.
32 & 33 Vict. c. 46.
Section 59.Landlord and Tenant (Ireland)
Act, 1870.
33 & 34 Vict: c. 46.
Section 17.National Debt Act, 1870.c. 71.
In section 73, “receipt of dividends and”
and “and to receipt of dividends on
stock standing in the names of infants
or persons of unsound mind”.
The whole Act.Intestates Act, 1873.36 & 37 Vict. c. 52.
The whole Act.Intestates Act, 1875.38 & 39 Vict. c. 27.
[1965.]Succession Act 1965[No. 27.]
SCH. 2
63
In section 46, “either in his own right or
in right of his wife” and from “and also
for” to “wife who is seised in fee”.
Settled Estates Act, 1877.40 & 41 Vict: c. 18.
In section 47, from “and in the case of” to
the end of the section.
Real Estate Charges Act, 1877.c. 34.
The whole Act.
Paragraph (a) of section 33.
Paragraph (c) of section 40.County Officers and Courts
(Ireland) Act, 1877.
c. 56.
Sections 41, 46 and 47.
44 & 45 Vict:
Section 33.Customs and Inland Revenue
Act, 1881.
44 & 45 Vict: c. 12.
Section 30.Conveyancing Act, 1881.c. 41.
Paragraph (a) of section 10.Country Court Amendment
(Ireland) Act, 1882.
45 & 46 Vict: c. 29.
In subsection (1) of section 58, “(viii) A
tenant by the curtesy”.
Settled Land Act, 1882.c. 38.
Section 10 in so far as it applies to wills.Conveyancing Act, 1882.c. 39.
Section 8.Settled Land Act, 1884.47 & 48 Vict: c. 18.
The whole Act.Intestates Estates Act, 1884.c. 71.
Section 21 in so far as it applies to
personal representatives.
Trustee Act, 1893.56 & 57 Vict. c. 53.
Section 16.Finance Act, 1894.57 & 58 Vict. c. 30.
Subsection (2) of section 61.Finance (1909–10) Act, 1910.10 Edw. 7 & 1 Geo. 5. c. 8.
Section 12.Conveyancing Act, 1911.1 & 2 Geo. 5. c. 37.
The whole Act.Navy and Marines (Wills) Act,
1914.
5 & 6 Geo. 5. c. 17.
The whole Act.Wills (Soldiers and Sailors) Act,
1918.
7 & 8 Geo. 5. c. 58.
PART IV
Statutes of Saorstát Éireann and of the Oireachtas
Extent of repealShort TitleNumber and
Year
Section 56.Court Officers Act, 1926.No. 27 of 1926.
The whole Act.Bodies Corporate (Executors and Administrators)
Act, 1928.
No. 9 of 1928.
The whole Act.Intestates' Estates Act, 1954.No. 12 of 1954.
Paragraph (d) of subsection (2) of
section 2.
Statute of Limitations, 1957.No. 6 of 1957.
In section 21 “co-parceners”.
Sections 22, 45 and 46.
The whole Act.Administration of Estates Act, 1959.No. 8 of 1959.
[1965.]Succession Act 1965[No. 27.]
SCH. 2
64
Section 5.Defence (Amendment) (No. 2) Act, 1960.No. 44 of 1960.
In the Third Schedule, the entries set
out at reference numbers 16 and 17.
Courts (Supplemental Provisions) Act, 1961.No. 39 of 1961.
Subsection (7) of section 7.Guardianship of Infants Act, 1964.No. 7 of 1964.
Subsection (3) of section 61.Registration of Title Act, 1964.No. 16 of 1964.
Part IV.
[1965.]Succession Act 1965[No. 27.]
SCH. 2
65
