asked the Minister for Finance if he is aware that in Britain legacy and succession duty have now been abolished; and if any good reason can be given for continuing to levy such duties here.
Ceisteanna—Questions. Oral Answers. - Legacy and Succession Duty.
18.
The answer to the first part of the question is in the affirmative. As regards the second part, I should point out that, revenue considerations apart, legacy and succession duties enable recognition to be given in the death duty structure to the special position of beneficiaries who are relatives of the deceased as compared with others who are strangers in blood.