SCHEDULES

SCHEDULE 5Functions under legislation relating to Northern Ireland

Part 1Amendments

Administration of Estates (Northern Ireland) Order 1979 (S.I. 1979/1575 (N.I. 14))

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1

Article 20 (inheritance tax accounts) is amended as follows.

2

In paragraph (2) for “Lord Chancellor” substitute “ Lord Chief Justice ”.

3

After paragraph (2) insert—

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).