S.L. 364.6 Art. 5Rebate of duty.

(1) Where the total duty payable at the rates specified in article 32 of the Act on the value of any property contained in a declaration made by a transferee in accordance with causa mortis article 33 of the said Act is less than two thousand and three hundred euro (2,300) such duty shall, for the purposes of article 34 of the Act, be rebated by an amount of €250 and where such rebate exceeds the amount of duty chargeable the rebate shall be reduced to the amount of duty so chargeable.

(2) Where a transferee causa mortis omits to make in a declaration a full statement of all the property transferred to him comprised in the transfer any subsequent declaration causa mortis, making a statement of such property shall be deemed as one with the first declaration and the said rebate shall apply to all the declarations made by a transferee in respect of any causa mortis one transfer causa mortis cumulatively.

(3) Such rebate shall not apply to such part of the duty in respect of any property transferred to a transferee causa mortis and contained in any declaration made more than six months after the happening of the relative transfer causa mortis. 6. Deleted by Legal Notice 202 of 2018.