Finance Act, 1973
Amendment of section 33 of Finance Act, 1935. |
61.—(1) Section 33 of the Finance Act, 1935 , is hereby amended by the substitution for subsection (6) of the following subsection: | |
“(6) In this section— | ||
‘banker’ means a person who carries on banking business in the State and includes a friendly society, an industrial and provident society, a building society, the Post Office Savings Bank, a trustee savings bank, the Industrial Credit Company, Limited, the Agricultural Credit Corporation Limited, and any person with whom money is lodged or deposited; | ||
‘pay’ includes transfer in the books of a banker and any dealings whatsoever with any moneys which were lodged or deposited in the name of a person who died after the time of the lodgment or deposit and any other person or persons; | ||
‘current account’ means an account which is customarily operated on by means of a cheque or banker's order; | ||
‘banking business’ has the same meaning as in section 2 of the Central Bank Act, 1971 ; | ||
references to moneys lodged or deposited include references to shares of a building society, friendly society or industrial and provident society.” | ||
(2) This section shall have effect in relation to the death of any person dying on or after the date of the passing of this Act. |