Administration of Estates (Northern Ireland) Order 1979

Copies of wills, etc., to be delivered to Inland Revenue Commissioners N.I.

26.—(1) Subject to any arrangements which may from time to time be made between the [F1 Lord Chief Justice] and the Commissioners of Inland Revenue, the Probate and Matrimonial Office shall, within such period after a grant as the[F1 Lord Chief Justice] may direct, deliver to the Commissioners or their proper officer the following documents—

(a) in the case of a probate or of administration with a will annexed, a copy of the will (if required) and, where the deceased died before 13th March 1975, the Inland Revenue affidavit;

(b) in the case of administration without a will annexed of the estate of a person dying before 13th March 1975, the Inland Revenue affidavit;

(c) in every case of administration where the Commissioners so require, a copy or extract of the letters of administration;

(d) in every case, such certificate or note of the grant as the Commissioners may require.

[F2 (1A) The Lord Chief Justice may nominate any of the following to exercise his functions under this Article—

(a) the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;

(b) a Lord Justice of Appeal (as defined in section 88 of that Act).]

(2) In this Article “Inland Revenue affidavit” has the same meaning as in Part I of the Finance Act 1894 [1894 c.30] .

F1 Words in art. 26(1) substituted (3.4.2006) by Constitutional Reform Act 2005 (c. 4), ss. 15, 148, Sch. 5 para. 47(2); S.I. 2006/1014, art. 2(a), Sch. 1 para. 12(a)

F2 Art. 26(1A) inserted (3.4.2006) by Constitutional Reform Act 2005 (c. 4), ss. 15, 148, Sch. 5 para. 47(3); S.I. 2006/1014, art. 2(a), Sch. 1 para. 12(a)