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Changes over time for: Section 20
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 03/04/2006.
Changes to legislation:
There are currently no known outstanding effects for the Administration of Estates (Northern Ireland) Order 1979, Section 20.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Capital transfer tax accountsN.I.
20.—[(1) The High Court shall not make any grant, or reseal any grant made outside the United Kingdom, except—
(a)on the production of information or documents under regulations under section 256(1)(aa) of the Inheritance Tax Act 1984 (excepted estates); or
(b)on the production of an account prepared in pursuance of that Act showing by means of such receipt or certification as may be prescribed by the Commissioners of Inland Revenue either—
(i)that the inheritance tax payable on the delivery of the account has been paid; or
(ii)that no such tax is so payable.]
(2) Arrangements may be made between the[Lord Chief Justice] and the Commissioners of Inland Revenue providing for the purposes of[ paragraph (1)(b)] that, in such cases as may be specified in the arrangements, the receipt or certification of an account may be dispensed with or that some other document may be substituted for the account required by Part III of the Finance Act 1975 [1975 c.7] .
[(2A) The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under paragraph (2)—
(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).]
(3) This Article has effect only in relation to the estates of persons dying after 12th March 1975.
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