Glossary of Terms

Access: A right granted to a parent to see a child or children where custody has not been granted to this person.

Capital Acquisitions Tax: Tax payable by a person receiving a gift or inheritance from another. Certain exemption limits apply.

Capital Gains Tax: Tax which arises on the disposal of assets either for profit or for undervalue. Certain exemption limits apply.

Contingency Pension: A pension scheme in which a benefit is payable if the member dies while in relevant employment and before reaching normal pensionable age as provided for under the rules of the scheme. Otherwise known as a “death in service scheme”.

Custody: An obligation imposed on a person to provide for the welfare of a dependent child on a long term basis. Welfare is taken to include the religious, intellectual and moral welfare of a child.

Decree: A decision or judgment of a Court delivered on the final hearing of a matter. For instance, a Decree of Nullity and a Decree of Divorce.

Deed: A written instrument which is signed by all parties to an Agreement and which is enforceable in a Court of Law.

Desertion: The abandonment of a wife or husband, which is a matrimonial offence. Current legislation allows for constructive desertion.

Divorce: The termination of a marriage otherwise than by death or annulment.

Grant of Probate: A document, granted by the High Court when a will of a deceased person has been proved to the Court, which allows for the efficient administration of the deceased person’s estate.

Guardianship: See Custody.

Intestate: Where a deceased person did not leave a will.

Judicial Separation: A separation of a married couple by Order of a Court, which has the effect of making the separated spouses single for all legal purposes, with the exception that they can not re-marry another.

Jurisdiction: The authority given to a Court of Law in order to hear and decide on matters that are being litigated before it.

Maintenance: A method of making provision for children, spouses or other parties in a position of dependence by way of money, food, clothing or other necessaries. Maintenance may either be paid voluntarily or involuntarily.

Nullity: A declaration by a Court that a marriage is not and never was validly contracted.

Pleadings: The formal Court documentation in writing which sets out the grounds for bringing an action against another.

Probate Tax: Tax payable in respect of the entire assets of a deceased person’s estate. This tax is payable before the distribution of the relevant assets in accordance with the wishes of the deceased under the will.

Proceedings: See Pleadings.

Retirement Pension: A pension scheme in which a benefit is payable to the member spouse upon his/her retirement.

Succession Right: An automatic minimum right which one spouse is entitled to in relation to the estate of the other deceased spouse, in accordance with the Succession Act, 1965. Such a right depends on whether the deceased spouse died testate or intestate.

Testate: Where a deceased person left a will.

Trustees of a Pension: Persons authorized by law to invest monies in order to provide for a pension benefit in the future.