Ciarán Lynch (Cork South Central, Labour) | Oireachtas source

Will the Minister of State clarify this section? The memorandum states that "The amendment applies to gifts and inheritance taken on or after 6 December 2012". In the case of an inheritance that follows a bereavement. Will the Minister of State please explain the date line of this amendment? Is the reference to "on or after 6 December 2012" a reference to a death occurring on that date or is it the date on which probate is lodged or the date of the granting of the probate? There will be people today who have suffered bereavements and are probably going through probate at the moment with one expectation of its outcome which may be a different figure.