The Gazette 1921-25

11

The Gazette of the Incorporated Law Society of Ireland.

JUNE, 1922]

A

of a certificate showing that estate duty has been paid on the issue of the original grant in respect of the assets situate in the country in which the grant is to be resealed there shall be delivered to the authority charged with resealing, together with the grant to be resealed, an affidavit accounting for the estate duty, or duty in the nature of estate duty (if any) in respect of the assets situate within the jurisdiction of the resealing authority in like manner as upon an applica tion for an original grant of representation to such authority. (2) Where in pursuance of section thirteen of the Act of 1858 Scottish confirmation is produced for the purpose of being sealed in Northern Ireland, then before the con firmation is so sealed an affidavit shall be filed and the Northern Irish estate duty, or duty in the nature of estate duty (if any) payable in respect of the assets situate in Northern Ireland shall be paid in the same manner as if an application was being made for an original grant. (3) Where in pursuance of section fourteen of the Act of 1858 a Northern Ireland grant of representation is produced for the purpose of being certified in Scotland, then before the grant is so certified an inventory shall be filed and British estate duty (if any) payable in respect of the assets situate in Scotland shall be paid in the same manner as if an original application was being made for confirmation. (4) Notwithstanding the provisions of section forty-eight of the Finance (No 2) Act, 1915, grants of representation by any court in Great Britain or Southern Ireland shall not have effect with respect to Govern ment stock in Northern Ireland, and grants of representation in Northern Ireland shall not have effect with respect to Government stock outside Northern Ireland, unless sealed or certified in the country where the stock is situate, in accordance with the provisions of the Acts of 1857 and 1858 as modified by this article. (5) This article does not apply where the person in respect of whom representation is granted died before the twenty-second day of November nineteen hundred and twenty- one. Almeric FitzRoy.

of Judicature in Ireland and the judges and officers thereof: And whereas the provisions of section one of the Rules Publication Act, 1893, have been complied with : Now, therefore, His Majesty is pleased, by and with the advice of His Privy Council, to order, and it is hereby ordered, as follows :— 1.—(1) This Order may be cited as the Government of Ireland (Resealing of Pro bates, &c.) Order, 1922. (2) In this Order unless the context otherwise requires, The expression " the Act of 1857" means the Probate and Letters of Adminis tration Act (Ireland) 1857, including any enactments, rules and regulations by which that Act has been extended, amended or applied. The expression " the Act of 1858 " means the Confirmation of Executors (Scotland) Act, 1858, including any enactments, rules and regulations by which that Act has been extended, amended or applied. 2.—(1) Section ninety-four of the Act of 1857 shall extend and apply to the resealing in Southern Ireland of Probates and Letters of Administration granted in Northern Ireland, and to the resealing in Northern Ireland of Probates and Letters of Administration granted in Southern Ireland, in like manner as it applies to the resealing in Ireland of Probates and Letters of Administration granted in England. (2) References in the Act of 1857 or in the Act of 1858 to Ireland shall be construed as references to Southern Ireland or Northern Ireland as the case may be. 3.—(1) Where in pursuance of the pro visions of section ninety-four or ninety-five of the Act of 1857, or of Article 2 of this Order, Probate or Letters of Administration granted by the Court in Northern Ireland are deposited for the purpose of being resealed under those provisions in England or Southern Ireland, or Probate or Letters of Administration granted by the court in England or Southern Ireland are deposited for the purpose of being resealed under those provisions in Northern Ireland, then in lieu