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2.Interpretation
(1) In these Regulations —
“Act of 1965” means the Succession Act 1965 (No. 27 of 1965);
“Act of 1997” means the Taxes Consolidation Act 1997 (No. 39 of 1997);
“Act of 2003” means the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003);
“Appeal Commissioner” has the meaning given to it by section 2 of the Finance (Tax Appeals) Act 2015;
“applicant” means a person referred to in section 48A(2) of the Act of 2003 who intends to apply for probate;
“Commissioners” means the Revenue Commissioners;
“electronic means” has the meaning given to it by section 917EA of the Act of 1997;
“estate” has the meaning given to it by section 14 of the Act of 1965;
“property”, “personal property” and “real property” have the meanings given to them by section 2 of the Act of 2003;
“PPS number” means an individual’s personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005 (No. 26 of 2005);
“probate” includes letters of administration;
“Probate Office” includes a district probate registry;
“residence” and “ordinary residence” have the meanings given to them by Part 34 of the Act of 1997;
“will” includes codicil.
(2) A word or expression that is not defined in paragraph (1) has the same meaning in these Regulations as it has in the Act of 2003.