Section 48A of the Principal Act is amended -

(a) in subsection (1), by the insertion of the following definition:

"'banker' has the same meaning as in section 109;",

(b) in subsection (3) -

(i) by the substitution of the following paragraph for paragraph (a):

"(a) details of all property in respect of which probate is being sought,",

(ii) by the insertion of the following paragraph after paragraph (a):

"(aa) 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 the person's death, is affected by -

(I) that person's will,

(II) the rules for distribution on intestacy, or