Interpretation of Wills
Succession Act 1965
Commencement.
2.—This Act shall come into operation on such day, not earlier than the 1st day of July, 1966, as the Minister by order appoints.
Annotations
Editorial Notes:
E1
Power pursuant to section exercised (1.01.1967) by Succession Act 1965 (Commencement) Order 1966, S.I. No. 168 of 1966.
2. The 1st day of January, 1967, is hereby appointed as the day on which the Succession Act, 1965 , shall come into operation.
Interpretation.
3.—(1) In this Act, except where the context otherwise requires—
F1[“Act of 2015” means the Children and Family Relationships Act 2015;]
“administration”, in relation to the estate of a deceased person, means letters of administration, whether with or without a will annexed, and whether granted for special or limited purposes;
“administrator” means a person to whom administration is granted;
F2[ ‘civil partner’ has the meaning assigned to it by the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010; ]
“conveyance” includes a mortgage, charge, lease, assent, transfer, disclaimer, release and every other assurance of property by any instrument except a will;
“the court” shall be construed in accordance with section 6;
“estate” shall be construed in accordance with section 14;
“grant” means grant of representation;
“infant” means a person under the age of twenty-one years;
“an intestate” means a person who leaves no will or leaves a will but leaves undisposed of some beneficial interest in his estate, and “intestate” shall be construed accordingly;
F3[“issue” shall be construed in accordance with section 4A (inserted by the Status of Children Act, 1987);]
F4[“legal right” means—
(a) the right of a spouse under section 111 to a share in the estate of a deceased person, and
(b) the right of a civil partner under section 111A to a share in the estate of a deceased person;]
“the Minister” means the Minister for Justice;
“pecuniary legacy” includes an annuity, a general legacy, a demonstrative legacy so far as it is not discharged out of the designated property, and any other general direction by a testator for the payment of money, including all death duties free from which any devise, bequest, or payment is made to take effect;
“per stirpes” shall be construed in accordance with subsection (3);
“personal representative” means the executor or the administrator for the time being of a deceased person;
“possession” includes the receipt of, or the right to receive, rents and profits, if any;
“probate” means probate of a will;
“property” includes all property both real and personal;
“purchaser” means a grantee, lessee, assignee, mortgagee, chargeant or other person who F5[…] acquires an estate or interest in property for valuable consideration;
“real estate” has the meaning assigned to it by section 4;
“representation” means probate or administration;
“share”, in relation to the estate of a deceased person, includes any share or interest, whether arising under a will, on intestacy or as a legal right, and includes also the right to the whole estate;
“trust corporation” has the meaning assigned to it by subsection (4) of section 30;
“valuable consideration” means consideration in money or money’s worth;
“will” includes codicil.
F3[(1A) In this Act a reference, however expressed, to a person whose parents have married or have not married each other shall be construed in accordance with section 4 of the Status of Children Act, 1987.]
(2) Descendants and relatives of a deceased person begotten before his death but born alive thereafter shall, for the purposes of this Act, be regarded as having been born in the lifetime of the deceased and as having survived him.
(3) Where a deceased person’s estate or any share therein is to be distributed per stirpes among his issue, any issue more remote than a child of the deceased shall take through all degrees, according to their stocks, in equal shares if more than one, the share which the parent of such issue would have taken if living at the death of the deceased, and no issue of the deceased shall take if the parent of such issue is living at the death of the deceased and so capable of taking.
(4) In this Act, a reference to any enactment is to that enactment as amended or extended by any other enactment, including this Act.
(5) In this Act, a reference to a Part, section, or Schedule is to a Part, section, or Schedule of this Act, unless it is indicated that a reference to some other enactment is intended.
Annotations
Amendments:
F1
Inserted (4.05.2020) by Children and Family Relationships Act 2015 (9/2015), s. 64, S.I. No. 624 of 2019.
F2
Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (24/2010), s. 69, S.I. No. 648 of 2010.
F3
Inserted (14.06.1988) by Status of Children Act 1987 (26/1987), s. 28(a), (b), in force as per s. 1(2)(b).
F4
Substituted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (24/2010), s. 69, S.I. No. 648 of 2010.
F5
Deleted (20.07.2008) by Civil Law (Miscellaneous Provisions) Act 2008 (14/2008), s. 67, S.I. No. 274 of 2008.
Modifications (not altering text):
C7
Interpretation of inheritance tax clarified (21.02.2003) by Capital Acquisitions Tax Consolidation Act 2003 (1/2003), s. 113, commenced on enactment.
Tax, in relation to certain legislation.
113.—(1) Inheritance tax shall not be a duty or a death duty for the purposes of section 9 of the Succession Act, 1965, but it shall be a death duty for the purposes of—
(a) section 34 (3) of that Act;
(b) the definition of pecuniary legacy in section 3 (1) of that Act; and
(c) paragraph 8 of Part II of the First Schedule to that Act.
Editorial Notes:
E2
Previous affecting provision: Capital Acquisitions Tax Act 1976 (8/1976), s. 68(1)(b), repealed (21.02.2003) by Capital Acquisitions Tax Consolidation Act 2003 (1/2003), s. 118(1).
E3
The definition of “infant” is affected (1.03.1985) by the blanket amendment in the Age of Majority Act 1985 (2/1985), s. 2, commenced as per s. 9(2).
Meaning of “real estate” and “estate or interest”.
Will to speak from death of testator.
[1837 (c. 26) s. 24 extended so as to overrule Wild’s Case (1599) 6 Co. Rep. 16b]
89.—Every will shall, with reference to all estate comprised in the will and every devise or bequest contained in it, be construed to speak and take effect as if it had been executed immediately before the death of the testator, unless a contrary intention appears from the will.
Extrinsic evidence as to will.
[New]
90.—Extrinsic evidence shall be admissible to show the intention of the testator and to assist in the construction of, or to explain any contradiction in, a will.
Residuary devise or bequest to include estate comprised in lapsed and void gifts.
[1837 (c. 26) s. 25]
91.—Unless a contrary intention appears from the will, any estate comprised or intended to be comprised in any devise or bequest contained in the will which fails or is void by reason of the fact that the devisee or legatee did not survive the testator, or by reason of the devise or bequest being contrary to law or otherwise incapable of taking effect, shall be included in any residuary devise or bequest, as the case may be, contained in the will.
General devise of land to include leasehold as well as freehold.
[1837 (c. 26) s. 26]
92.—A general devise of land shall be construed to include leasehold interests as well as freehold estates, unless a contrary intention appears from the will.
General gift of realty or personalty
to include property over which testator has general power of appointment.
[1837 (c. 26) s. 27]
93.—A general devise of land shall be construed to include any land which the testator may have power to appoint in any manner he may think proper, and shall operate as an execution of such power, unless a contrary intention appears from the will; and in like manner a general bequest of the personal estate (other than land) of the testator shall be construed to include any such estate which he may have power to appoint in any manner he may think proper, and shall operate as an execution of such power, unless a contrary intention appears from the will.
Devise of real estate without words of limitation to pass whole estate.
[1837 (c. 26) ss. 28, 30, 31]
94.—Where real estate is devised to a person (including a trustee or executor) without any words of limitation, the devise shall be construed to pass the whole estate or interest which the testator had power to dispose of by will in the real estate, unless a contrary intention appears from the will.
Creation of estates tail.
[New. Overrules Wild’s Case (1599) 6 Co. Rep. 16b]
95.—F49[…]
Annotations
Amendments:
F49
Repealed (1.12.2009) by Land and Conveyancing Law Reform Act 2009 (27/2009), S.I. No. 356 of 2009.
Meaning of “die without issue”.
[1837 (c. 26) s. 29]
96.—In a devise or bequest of real or personal estate, the words “die without issue”, or “die without leaving issue”, or “have no issue”, or any other words which may import either a want or failure of issue of any person in his lifetime or at the time of his death, or an indefinite failure of his issue, shall be construed to mean a want or failure of issue in his lifetime or at the time of his death, and not an indefinite failure of his issue, unless a contrary intention appears from the will.
Devise of estate tail not to lapse where inheritable issue survives.
[1837 (c. 26) s. 32]
97.—F50[…]
Annotations
Amendments:
F50
Repealed (1.12.2009) by Land and Conveyancing Law Reform Act 2009 (27/2009), S.I. No. 356 of 2009.
Gifts to children or other issue who leave issue living at testator’s death.
[1837 (c. 26) s. 33 extended to cover appointments under special powers and class gifts]
98.—Where a person, being a child or other issue of the testator to whom any property is given (whether by a devise or bequest or by the exercise by will of any power of appointment, and whether as a gift to that person as an individual or as a member of a class) for any estate or interest not determinable at or before the death of that person, dies in the lifetime of the testator leaving issue, and any such issue of that person is living at the time of the death of the testator, the gift shall not lapse, but shall take effect as if the death of that person had happened immediately after the death of the testator, unless a contrary intention appears from the will.
Annotations
Editorial Notes:
E11
Provision for circumstances where application of this section has effect made (23.02.2003) by Capital Acquisitions Tax Consolidation Act 2003 (1/2003), s. 42, commenced on enactment.
Interpretation of devise or bequest in case of doubt.
[New]
99.—If the purport of a devise or bequest admits of more than one interpretation, then, in case of doubt, the interpretation according to which the devise or bequest will be operative shall be preferred.
Restriction on executory limitations.
[See 1882 (c. 39) s. 10]
100.—Where a person is entitled under a will to—
(a) land for an estate in fee simple or for any lesser estate or interest not being an estate tail, or
(b) any interest in other property,
with an executory limitation over in default or failure of any of his issue, whether within a specified period of time or not, that executory limitation shall be or become void and incapable of taking effect, if and as soon as there is living any issue of the class in default or failure of which the limitation over was to take effect.
PART X
Unworthiness to Succeed and Disinheritance
Exclusion of persons from succession.
[New]
120.—(1) A sane person who has been guilty of the murder, attempted murder or manslaughter of another shall be precluded from taking any share in the estate of that other, except a share arising under a will made after the act constituting the offence, and shall not be entitled to make an application under section 117.
(2) A spouse F61[…] guilty of desertion which has continued up to the death for two years or more shall be precluded from taking any share in the estate of the deceased as a legal right or on intestacy.
F62[(2A) A deceased’s civil partner who has deserted the deceased is precluded from taking any share in the deceased’s estate as a legal right or on intestacy if the desertion continued up to the death for two years or more.]
(3) A spouse who was guilty of conduct which justified the deceased in separating and living apart from him shall be deemed to be guilty of desertion within the meaning of subsection (2).
F62[(3A) A civil partner who was guilty of conduct which justified the deceased in separating and living apart from him or her is deemed to be guilty of desertion within the meaning of subsection (2A).]
(4) A person who has been found guilty of an offence against the deceased, or against the spouse F62[or civil partner] or any child of the deceased (including a child adopted under the Adoption Acts, 1952 and 1964, and a person to whom the deceased was in loco parentis at the time of the offence), punishable by imprisonment for a maximum period of at least two years or by a more severe penalty, shall be precluded from taking any share in the estate as a legal right or from making an application under section 117.
(5) Any share which a person is precluded from taking under this section shall be distributed as if that person had died before the deceased.
Annotations
Amendments:
F61
Deleted (19.10.1989) by Judicial Separation and Family Law Reform Act 1989 (6/1989), s. 42, commenced as per s. 46(2).
F62
Inserted (1.01.2011) by Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (24/2010), s. 87, S.I. No. 648 of 2010.
Dispositions for purpose of disinheriting spouse or children.
[New]
121.—(1) This section applies to a disposition of property (other than a testamentary disposition or a disposition to a purchaser) under which the beneficial ownership of the property vests in possession in the donee within three years before the death of the person who made it or on his death or later.
(2) If the court is satisfied that a disposition to which this section applies was made for the purpose of defeating or substantially diminishing the share of the disponer’s spouse F63[or civil partner], whether as a legal right or on intestacy, or the intestate share of any of his children, or of leaving any of his children insufficiently provided for, then, whether the disponer died testate or intestate, the court may order that the disposition shall, in whole or in part, be deemed, for the purposes of Parts VI and IX, to be a devise or bequest made by him by will and to form part of his estate, and to have had no other effect.
(3) To the extent to which the court so orders, the disposition shall be deemed never to have had effect as such and the donee of the property, or any person representing or deriving title under him, shall be a debtor of the estate for such amount as the court may direct accordingly.
(4) The court may make such further order in relation to the matter as may appear to the court to be just and equitable having regard to the provisions and the spirit of this Act and to all the circumstances.
(5) Subject to subsections (6) and (7), an order may be made under this section—
(a) in the interest of the spouse F63[or civil partner], on the application of the spouse F63[or civil partner] or the personal representative of the deceased, made within one year from the first taking out of representation,
(b) in the interest of a child, on an application under section 117.
(6) In the case of a disposition made in favour of the F64[spouse or civil partner, as the case may be,] of the disponer, an order shall not be made under this section on an application by or on behalf of a child of the disponer who is also a child of the F64[spouse or civil partner, as the case may be].
(7) An order shall not be made under this section affecting a disposition made in favour of any child of the disponer, if—
(a) the spouse F63[or civil partner] of the disponer was dead when the disposition was made, or
(b) the spouse F63[or civil partner] was alive when the disposition was made but was a person who, if the disponer had then died, would have been precluded under any of the provisions of section 120 from taking a share in his estate, or
(c) the spouse F63[or civil partner] was alive when the disposition was made and consented in writing to it.
(8) If the donee disposes of the property to a purchaser, this section shall cease to apply to the property and shall apply instead to the consideration given by the purchaser.
(9) Accrual by survivorship on the death of a joint tenant of property shall, for the purposes of this section, be deemed to be a vesting of the beneficial ownership of the entire property in the survivor.
(10) In this section “disposition” includes a donatio mortis causa.
Annotations