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Court: High
Topic: Probate
Category: Civil

HC49 - Inland revenue affidavit

The High Court

Notice and Practice Direction

Probate

The Succession Act 1965
section 42

42 (1) The following documents -

(a) all original wills of which representation is granted in the Probate Office,

(b) copies of all wills and originals of which are to be preserved in District Probate Registries, and

(c) such other documents as the President of the High Court may direct, shall be deposited and preserved in the Probate Office under the control of the President of the High Court and may be inspected in accordance with his directions.

Pursuant to subsection (1) of section 42 of the Succession Act 1965, I hereby direct as follows:

1. The reference at paragraph (c) of the said subsection to such other documents as the President of the High Court may direct to be deposited and preserved in the Probate Office shall comprise such documents as are required to make application to the Probate Office or District Probate Registry for the issue of a grant of representation in a deceased person's estate.

2. On the issue of the grant of representation, such documents are to be made available for inspection by the public with the exception of the inland revenue affidavit to which the following conditions shall apply:

(A) The inventory of a deceased person's estate as is contained in the inland revenue affidavit may be inspected by a person who is:

(i) a beneficiary named in the will of the deceased person which has been proved in the Probate Office or a District Probate Registry,

(ii) entitled to share in the estate of a deceased person,

(iii) a creditor of the deceased whose debt has been admitted by the estate or proved by the creditor in question, or is a creditor of the deceased in any other case where the Judge of the High Court exercising probate jurisdiction shall so direct

(iv) entitled to bring proceedings against the estate pursuant to Section 117 of the Succession Act 1965.

(B) All information as is contained in the inland revenue affidavit and in which a government department or government agency has a legitimate interest may be inspected by an employee of such department or agency

Provided that the person/s seeking to inspect such documentation under (A) or (B) establishes to the satisfaction of the Probate Officer, District Probate Registrar or Judge of the High Court exercising probate jurisdiction, as the case may be, that it is appropriate to authorise such inspection.

Dated 4th day of June 2015
Nicholas J. Kearns
President of the High Court