S.L. 328.3 Art. 10Relief from death and donation duty.

Relief as provided in article 3(b) of the principal Act is hereby granted on the death of the beneficiary, and where the beneficiary is married at the time of the acquisition of the dwelling-

house, also on the death of the beneficiary’s spouse, in respect of any dwelling-house purchased by a beneficiary under this Scheme and the provisions of article 6 of that Act shall therefore apply thereto: Provided that the aforesaid relief shall only apply in respect of the first sixteen thousand and three hundred and five euros and sixty-one cents (€16,305.61) of the value of the dwelling-house.