Probate and Legacy Duties (Ireland) Act, 1814

Executors may pay legacies, &c., on payment from time to time of the duty thereon.

28. Provided always, . . . that any person or persons having or taking the burthen of the execution of any will or other testamentary instrument or the administration of the personal estate of any person deceased may from time to time pay, deliver, or otherwise dispose of any legacy or any part of any legacy, or make distribution of any part of the residue of any personal estate, on payment from time to time of such proportions of the duty by law payable thereon, as shall accrue in respect of such part of such personal estate as shall be so administered.