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.