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I am to express the Commissioners' regret for
the inconvenience caused by the error in supplying
you with Corrective Affidavits in lieu of Form Dl.
Mise le meas,
P. BRESLIN.
Senior Examiner.
Messrs T. Dillon-Leetch & Son,
Ballyhaunis,
Co. Mayo.
ESTATE DUTY FORMS
CURRENTLY IN USE IN ESTATE DUTY BRANCH
(All forms except From Cl [Legacy Receipt] must be
delivered in duplicate)
INLAND REVENUE AFFIDAVITS
Form A For use in applications for original grants in
all cases except those in which either Form Al
or Form A2 is appropriate. Form A must not
be used if Form Al is appropriate.
Instructions for
the preparation of
this affi
davit are available in Form Ul.
FormAl For use when (i) the deceased died on or after
1st January 1967; and (ii) was domiciled in
the state; and (iii) the gross value of the prop
erty does not exceed £3,000; and (iv) no other
property passes or is deemed to pass on his
death.
Form Al must not be used unless all
these
conditions are fulfilled. If any condition is not
fulfilled Form A must be used.
Form A2 For use when (i) the deceased died before 1st
January 1967; and (ii) his gross estate does
not exceed £500.
Form A3 For grants
de bonis non.
Form A4 For trustee grants.
OTHER ESTATE DUTY ACCOUNTS
Form Bl Original Estate Duty Account for all property
except that accounted for in the Inland Rev
enue Affidavit.
Form B2 Corrective Affidavit for use where the Inland
Revenue Affidavit requires correction.
Form B3 Corrective Account for use where From Bl re
quires correction.
LEGACY AND SUCCESSION DUTY ACCOUNTS
(N.B. Separate accounts must be used for different rates
of duty—duty cannot be taken at different rates on the
one account.)
Form Cl Legacy Receipts for bequests of pure personal
property on which Legacy Duty is assessable
on
the capital value i.e. where there
is an
absolute bequest to one or more persons or a
bequest
to more
than one person, whether
absolute or for life, provided that all the bene
ficiaries are liable at the same rate of duty.
Form C2 Annuity Receipts for bequest of pure personal
property on which Legacy Duty is assessable
on the life value i.e. annuities and life interests
where the lifetenants and remaindermen are
liable at different rates of duty.
Form C3 Residuary Account for bequests of
the
resi
duary pure personal estate on which Legacy
Duty
is assessable on
the capital value
i.e.
where all the residuary legatees, whether they
atke life or absolute inteiesls, are liable at the
same rate of duty.
If there are a number of residuary legatees
taking absolute interest at different rates of
•duty, Form Cl should be annexed to Form C3
to account for the shares of residue taken by
those legatees liable for duty at a different rate
than that charged on Form C3.
If there are a number of residuary legatees
liable at different rates and taking successive
life interests in the residue, Form C2 should be
used with Form C3 annexed as a schedule.
Form C4 Succession Account
for successions
to either
real or personal property in respect of which
the duty is payable on the capital value i.e.
absolute successions to real and personal estate
and life successions
to personal estate where
the lifetenants and remaindermen are liable at
the same rate of duty.
Form C5 Succession Account for succession to either real
or personal property in respect of which the
duty is payable on the life palue i.e. life suc
cessions to unsold real property and life suc
cessions
to personal property where the life-
etnants or remaindermen are liable at different
rates of duty.
Form C7 For second and subsequent instalments of Suc
cession Duty on personal property.
Form C8 For second and subsequent instalment of Suc
cession Duty on real property.
Form C9 For refunds of Legacy and Succession Duty.
SCHEDULE
FormDl Of lands and houses.
Form D2 Of Stocks and Shares for Estate Duty.
Form D3 Of Irish stocks and shares in respect of which
an obatement of duty is claimed under Section
21, Finance Act, 1956.
Form D4 Of Stocks and Shares in the Residuary Account
(Form C3).
Form D6 Of lands and securities in Form Al only.
CERTIFICATES
Form Kl Application for General Certificates.
NOTES AND INSTRUCTIONS
Form Ul Instructions
for
the preparation of
Inland
Revenue Affidavit (Form A).
Form U2 Outline Laws of Estate, Legacy and Succession
Duty.
N.B. Present stocks of some oj these forms may bear the
old numbers but demands for all forms should bear the
numbers shown above.
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