I move:—
(1) That the second proviso to Section 38 of the Stamp Duties (Ireland) Act, 1842, shall cease to have effect as respects legacies to which the legatee becomes beneficially entitled in possession on or with reference to the death of a person dying on or after the date of the passing of the Act giving statutory effect to this Resolution.
(2) That for the purposes of Section 18 of the Succession Duty Act, 1853, the expression "Legacy Duty Acts" where it firstly occurs in that section shall, in the case of a person dying on or after the date of the passing of the Act giving statutory effect to this Resolution, be deemed to include the Act giving statutory effect to this Resolution, and the said Section 18 shall be construed and have effect accordingly.
A recent decision of the Supreme Court would have the effect of giving an exemption from legacy duty in respect of bequests to charities outside Ireland. This Resolution is designed to prevent that. It was never the intention of the Legislature that such exemption would be given and, in fact, it was never given except by the recent decision of the Supreme Court. It is not given in respect of legacies given elsewhere and where moneys would be expended here. There is a charge in the country of origin.
