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Finance (No. 2) Act, 2000 (No. 19)Introductory TextActs Referred toPart 1 Stamp Duties (ss. 1-4)1. Interpretation (Part 1).2. Commencement (Part 1).3. Amendment of Schedule 1 to Principal Act.4. Amendment of Chapter 2 of Part 7 of Principal Act.Part 2 Anti-Speculative Property Tax (ss. 5-27)5. Interpretation (Part 2).6. Charge of anti-speculative property tax.7. Exemption of principal private residence.8. Exemption for property already owned.9. Exemption for inheritances.10. Exemption for gifts.11. Exemption for charities.12. Exemption for trusts for permanently incapacitated individuals.13. Exemption for certain property following upon dissolution of marriage, etc.14. Market value of property.15. Delivery of returns.16. Assessment and payment of tax.17. Incidence.18. Interest on tax.19. Payment to Collector.20. Overpayment of tax.21. Appeals regarding value of residential property.22. Appeals in other cases.23. Recovery of tax.24. Penalties.25. Extension of certain Acts.26. Regulations.27. Authorisation of officers.Part 3 Miscellaneous (ss. 28-29)28. Care and management of taxes and duties.29. Short title and construction.Schedule - Stamp Duty on Instruments
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 5 July 2000 - onwards

9. Exemption for inheritances.

(1) Any interest in residential property to which a person has become beneficially entitled in possession on a death shall not be relevant residential property of that person on any relevant valuation date.

(2) Any interest in residential property which has become comprised in a discretionary trust on a death shall not be relevant residential property of that discretionary trust on any relevant valuation date.

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