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PROBATE DUTY (IRELAND) ACT 1816 - SECT 116 

Probate, &c. to be effectual for recovering trust property not included in the amount on which duty was paid.

116. The probate of the will of any person deceased or the letters of
administration of the effects of any person deceased heretofore granted or to
be hereafter granted in Ireland shall be deemed and taken to be valid and
available by the executors or administrators of the deceased for recovering,
transferring, or assigning any debt or debts or other personal estate or
effects whereof or whereto the deceased was possessed or entitled either
wholly or partially as a trustee, notwithstanding that the amount or value of
such debt or debts or other personal estate or effects or the amount or value
of so much thereof or such interest therein as was trust property in the
deceased (as the case may be) shall not be included in the amount or value of
the estate in respect of which the stamp duty was paid on such probate or
letters of administration.

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© 1816 Crown Copyright

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