43U.K.The Administration of Estates (Northern Ireland) Order 1979 is amended as follows.
44(1)Article 20 (inheritance tax accounts) is amended as follows.U.K.
(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).”
45(1)Article 23 (keeping and inspection of wills and other documents) is amended as follows.U.K.
(2)In paragraph (1) for “Lord Chancellor” in the second place substitute “ Lord Chief Justice ”.
(3)In paragraph (2) for “Lord Chancellor” substitute “ Lord Chief Justice ”.
(4)After paragraph (4) insert—
“(5)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).”
46(1)Article 24 (records of grants) is amended as follows.U.K.
(2)In paragraph (2) for “Lord Chancellor” substitute “ Lord Chief Justice ”.
(3)After paragraph (2) insert—
“(3)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).”
47(1)Article 26 (copies of wills etc to be delivered to Inland Revenue Commissioners).U.K.
(2)In paragraph (1) for “Lord Chancellor” in each place substitute “ Lord Chief Justice ”.
(3)After paragraph (1) insert—
“(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).”