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Section 146 Finance Act
When dealing with the estates of deceased persons, practitioners should pay particular attention to ensure that all documents are adequately stamped. This applies in particular where there may be deeds of family arrangement or where a person is purchasing property from the estate.
Practitioners should also note the provisions of section 146 of the Finance Act, 1994 which provides that the Registrar of Titles now requires a certificate of discharge in respect of Capital Acquisitions Tax before application for registration based on possession can be effected.
