Capital Acquisitions Tax Consolidation Act 2003 section 112

References in deeds and wills, etc. to death duties

Section 112 provides rules for interpreting references to old death duties (such as legacy duty, succession duty, and estate duty) in documents, so that such references are read as including inheritance tax where appropriate.

• Inheritance tax replaced legacy duty, succession duty, and estate duty from 1 April 1975, but many older documents still refer to these former duties.
• In documents executed before 31 March 1976, references to legacy duty and succession duty are automatically read as including inheritance tax.
• In documents executed before 31 March 1976, references to estate duty are read as including inheritance tax only where it would be just to do so, having regard to the similarity between the two taxes.
• Regardless of when a document was executed, a general reference to "death duties" (without specifying a particular duty) is read as including inheritance tax.