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GAZETTE
JANUARY/FEBRUARY 1978
CORRESPONDENCE
Stocking of Forms at Post Offices
Office of the Revenue
Commissioners,
Capital Taxes Branch,
Dublin Castle,
Dublin 2.
11 January, 1978.
A Chara,
I am directed by the Revenue Commissioners to refer to
the stocking of death duty forms at Post Offices and to
say that, to date, the following forms have been available
there, viz.,
Form No Description
A(x)
Affidavit to be used where forms A1 and A2
are not applicable
U1
Instructions for preparation of A(x).
A1
Affidavit for deaths on or after 1st January,
1967, and before 19th April, 1972, where the
gross estate does not exceed £3,000 or for
deaths on or after 19th April, 1972, where the
gross estate does not exceed £5,000 and the
domicile is Irish in each case.
A2
Affidavit for deaths prior to 1st January,
1967, where the gross estate does not exceed
£500.
A3
Affidavit for de bonis non grants.
B l(x)
Original "Account" of property (Estate
Duty).
B2(x)
Corrective Affidavit.
B3(x)
Corrective Account.
CI
Legacy Receipt.
C2
Annuity Receipt.
C3
Residuary Account.
C4
Absolute succession to real or personal estate.
C5
Life succession to real or personal estate.
C9
Refunds of Legacy and Succession Duty.
D1
Schedule of lands and houses for use with
Forms A, A(x), Al, A2, A3, A4, Bl, Bl(x),
B2, B2(x), B3, B3(x), C4 and C5.
D2
Schedule of stocks and shares for use with
Forms A, A(x), Bl, and Bl(x).
D3
Schedule of stocks and shares which qualify
for relief under Section 21, Finance Act,
1956.
D4
Schedule of stocks and shares for use with
Residuary Account (Form C3).
K1
Application for Certificate of Discharge from
Death Duties.
With the abolition of death duties, and the ending of the
demand for these forms save in the case of deaths taking
place prior to the 1st April, 1975, the Postmasters have
been directed to allow the following forms to run out of
stock, viz., forms Ul, B3(x), CI, C2, C3, C4, C5, C9
and D4.
Supplies of these forms will, of course, continue to be
available on application to the Capital Taxes Branch,
Estate Duty Division, Office of the Revenue
Commissioners, Dublin Castle, Dublin 2.
With regard to capital acquisitions tax, arrangements
are being made to have the following forms available at the
Post Offices, viz.,
Form No. Description
C.A.6
Schedule of lands and buildings (similar to the
form D.l),
C.A. 11 Application for a certificate of discharge from
capital acquisitions tax (similar to the form
K.1).
C.A.24
Inland Revenue Affidavit (similar to the form
A(x)).
Other forms in connection with capital acquisitions tax
are available on application from the Capital Taxes
Branch, Capital Acquisitions Tax Division, as above.
I would be obliged if you would being these
arrangements to the notice of your members.
Mise, le meas,
R. A. FITZPATRICK.
Taxation Requisitions
10, Clare Street,
Dublin 2.
15 February, 1978.
Dear Sir,
I read with interest Mr. R. Buckley's article on
"Taxation Requisitions". In particular my attention was
drawn to the second paragraph of the right hand column
where he deals with Section 12 of the Customs and Inland
Revenue Act, 1889. I am wondering whether Mr.
Buckley's interpretation of this Section corresponds with
that of the Revenue Commissioners. In particular I refer
to the words "after the expiration of 12 years from the
happening of the event which gave rise to the claim for
such duty". I am not sure whether the "event" referred to
is in fact the date of death, or more importantly, the date
of the submission of the Inland Revenue Affidavit for
assessment. If the latter be the case, then will the standard
requisitions need amendment? I hope not.
Yours faithfully,
DENIS J. BARROR.
Water Charges — Dublin Caunty Area
Dublin County Council,
P.O. Box No. 174,
46/49 Upper O'ConneU
St.,
Dublin 1.
10 February, 1978.
Dear Sir,
I would appreciate it if you would inform the members
of your Society, particularly those likely to be involved in
the purchase and sale of land/premises in the Dublin
County Council area, that water charges are still payable
even though domestic rates will not be levied in 1978.
Yours faithfully,
J. HALPIN,
Senior Administrative
Officer, Finance.
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