HC Deb 07 April 1892 vol 3 cc871-2
SIR T. ESMONDE (Dublin Co., S.)

I beg to ask the Attorney General for Ireland whether, in the case of the death of a tenant purchaser under the recent Land Purchase Acts, intestate, the land passes to the eldest son; and whether Succession Duty is claimed in all cases of administration of probate on the deaths of the new proprietors created under those Acts?


A tenant who purchases the freehold of his holding under the Land Purchase Acts becomes subject to the ordinary law as regards Death Duties and descent on intestacy. From the latter, however, he is relieved as soon as his ownership is registered under the Local Registration of Title Acts of last year, which assimilates the law of succession to freeholds to that of chattel interests in land in the case of registered tenant purchasers.