(1) Section 48 of the Principal Act is amended, in subsection (2), by substituting the following for paragraph (a):

"(a) details of all property in respect of which the grant of probate or administration is required and, in the case of a deceased person who on the date of his or her death was -

(i) resident or ordinarily resident and domiciled in the State, or

(ii) resident or ordinarily resident and not domiciled in the State and who had been resident in the State for the 5 consecutive years of assessment immediately preceding the year of assessment in which the date of death falls,

details of all property, wherever situate, the beneficial ownership of which, on that person's death, is affected -

(I) by that person's will,

(II) by the rules for distribution on intestacy, or

(III) by Part IX or section 56 of the Succession Act 1965, or under the analogous law of another territory;".

(2) This section has effect in relation to Inland Revenue affidavits in respect of estates of deceased persons where those persons died on or after 1 December 2004.