(1) The Principal Act is amended -

(a) in section 48, by deleting subsections (1), (2) and (4) to (9), and

(b) by inserting the following section after section 48:

''48A. Information about a deceased person's property

(1) In this section -

'electronic means' has the meaning given to it by section 917EA of the Taxes Consolidation Act 1997;

'PPS number', in relation to an individual, means the individual's personal public service number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

'probate' includes letters of administration.

(2) A person who intends to apply for probate in relation to the estate of a deceased person, where the deceased person was on the date of his or her death -

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

(b) resident and not domiciled, 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, or