Updated to 23 October 2025
(Act No. 10 of 2025 and S.I. No. 506 of 2025)
Contents
Commencement
| Section |
Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Information |
|
Ss. 1-5 |
6 April 1930 |
Commenced as per s. 22(3) |
|
Ss. 6-11 |
8 July 1930 |
Commenced on enactment |
|
S. 12 |
1 August 1930 |
Commenced as per s. 12(5) |
|
Ss. 13, 14 |
8 July 1930 |
Commenced on enactment |
|
S. 15 |
15 April 1930 |
Commenced as per s. 15(2) |
|
S. 16 |
20 December 1929 |
Commenced as per s. 16(2) |
|
Ss. 17-22 |
8 July 1930 |
Commenced on enactment |
Amendments and other effects
| How Affected |
Affecting Provision |
|
Ss. 1-5 rep., conseq. provns. |
6/1967, ss. 554-557, 559, 560, sch. 19, pt. 2 |
|
S.6, duties term., new duties. |
I.D. (No. 128) O., 1962 |
|
S.10 rep. |
33/1947, s.12 (2) |
|
S.11 rstrct. |
7/1935, s.3 |
|
S.12, rep. prosp. |
10/1989, s.49, sch. 7, pt. 1 |
|
S.12 (2) am. |
25/1938, s.21 (1) |
|
S.12 (3), exempts. ext. |
31/1931, s.24 |
|
|
25/1958, s.19 |
|
S.15 rep. |
9/1996, s.119, sch. 1 |
|
S.16, rep. with conds. |
2/1999, s.197, sch. 6, col. 3 |
|
S.19, power to delegate functns. of Min. |
18/1990, ss. 2, 5, sch. 1 |
SIs made under the Act
| Section | SIs made under the Act |
|---|
|
S. 20 |
Death Duties (Payment in Securities) Regulations, 1930 (Revocation) regulations 1952 (S.I. No. 201 of 1951) |
|
S. 20(1) |
Death Duties (Payment in Securities) Regulations 1930 (S.I. No. 78 of 1930) |
